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No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited, all other Kaplan group companies, the International Accounting Standards Board, and the IFRS Foundation expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. Printed and bound in Great Britain.  \nAcknowledgements  \nThis Product includes propriety content of the International Accounting Standards Board which is overseen by the IFRS Foundation, and is used with the express permission of the IFRS Foundation under licence. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without prior written permission of Kaplan Publishing and the IFRS Foundation.  \nThe IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”, “IASB”, “IFRS for SMEs”, “IFRS”, “IASs”, “IFRSs”, “International Accounting Standards” and “International Financial Reporting Standards”, “IFRIC” and “IFRS Taxonomy” are Trade Marks of the IFRS Foundation.  \nTrade Marks  \nThe IFRS Foundation logo, the IASB logo, the IFRS for SMEs logo, the “Hexagon Device”, “IFRS Foundation”, “eIFRS”, “IAS”,“IASB”, “IFRS for SMEs”,“NIIF” IASs”“IFRS”, “IFRSs”,“International Accounting Standards”, “International Financial Reporting Standards”, “IFRIC”, “SIC” and “IFRS Taxonomy”.  \nFurther details of the Trade Marks including details of countries where the Trade Marks are registered or applied for are available from the Foundation on request.  \nCONTENTS  \n\n| Page |  |\n| --- | --- |\n| Index to questions and answers | P.5 |\n| Exam techniques | P.7 |\n| Syllabus guidance, learning objectives and verbs | P.9 |\n| Approach to revision | P.13 |\n| Syllabus grids | P.15 |\n\nSection  \n\n| 1 | Objective test questions | 1 |\n| --- | --- | --- |\n| 2 | Answers to objective test questions | 91 |\n| 3 | References | 159 |\n\nThis document references IFRS® Standards and IAS® Standards, which are authored by the International Accounting Standards Board (the Board), and published in the 2016 IFRS Standards Red Book.  \nQuality and accuracy are of the utmost importance to us so if you spot an error in any of our products, please send an email to [mykaplanreporting@kaplan.com](mykaplanreporting@kaplan.com) with full details.  \nOur Quality Co-ordinator will work with our technical team to verify the error and take action to ensure it is corrected in future editions.  \nINDEX TO QUESTIONS AND ANSWERS  \nOBJECTIVE TEST QUESTIONS  \nPage number  \nQuestion Answer  \n\n| Principles of taxation (Questions 1 to 93) Regulatory Environment of Financial Reporting (Questions 94 to 141)\u003Cbr>Financial statements (Questions 142 to 207)\u003Cbr>Managing cash and working capital (Questions 208 to 255) | 1\u003Cbr>25\u003Cbr>38\u003Cbr>61 | 75\u003Cbr>89\u003Cbr>95\u003Cbr>111 |\n| --- | --- | --- |\n\nEXAM TECHNIQUES  \nCOMPUTER-BASED ASSESSMENT  \nGolden rules  \n1 Make sure you have completed the compulsory 15-minute tutorial before you start the test. This tutorial is available through the CIMA website and foc","cbCaip2InO7F4y0e","https://ap.wps.com/l/cbCaip2InO7F4y0e","pdf",468322,15,"English","# Index to questions and answers\n# Exam techniques\n## Computer-based assessment\n# Syllabus guidance, learning objectives and verbs\n# Approach to revision\n# Syllabus grids\n# Objective test questions\n# Answers to objective test questions\n# References","[{\"question\":\"How should candidates prepare for the computer-based assessment before starting the test?\",\"answer\":\"Complete the compulsory 15-minute tutorial first, available via the CIMA website. Once you start the test, you cannot speak to the invigilator.\"},{\"question\":\"What exam strategy guidance is provided in the practice kit?\",\"answer\":\"Attempt all questions with no negative marking, identify easy questions first, and consider doing wordy questions before computation questions to reduce time pressure.\"},{\"question\":\"What rules apply when you do not know an answer during the exam?\",\"answer\":\"Flag the question and attempt it later. During final review before the exam ends, use a process of elimination.\"}]","CIMA 2019 Professional Examinations - Operational Level - Subject F1 Financial Reporting - Exam Practice Kit | PDF",1792689220,38]