Printable PDF
Download DemoVendor: CIMA
Certifications: CIMA Certifications
Exam Code: CIMAPRA19-F02-1
Exam Name: F2 - Advanced Financial Reporting
Updated: Apr 16, 2024
Q&As: 256
Note: Product instant download. Please sign in and click My account to download your product.
The CIMAPRA19-F02-1 Questions & Answers covers all the knowledge points of the real exam. We update our product frequently so our customer can always have the latest version of the brain dumps. We provide our customers with the excellent 7x24 hours customer service. We have the most professional expert team to back up our grate quality products. If you still cannot make your decision on purchasing our product, please try our free demo.
Experience
Pass4itsure.com exam material in PDF version.
Simply submit your e-mail address below to get
started with our PDF real exam demo of your
CIMA CIMAPRA19-F02-1 exam.
Instant download
Latest update demo according to real exam
VCE
FG granted share options to its 500 employees on 1 August 20X0. Each employee will receive 1,000 share options provided they continue to work for FG for the four years following the grant date. The fair value of the options at the grant date was $1.30 each. In the year ended 31 July 20X1, 20 employees left and another 50 were expected to leave in the following three years. In the year ended 31 July 20X2, 18 employees left and a further 30 were expected to leave during the next two years.
The amount recognised in the statement of profit or loss for the year ended 31 July 20X1 in respect of these share options was $139,750.
Calculate the charge to FG's statement of profit or loss for the year ended 31 July 20X2 in respect of the share options.
A. $154,050
B. $141,050
C. $293,800
D. $280,800
Correct Answer: B
RS is a listed entity that has no subsidiaries although its Finance Director is also a director of TU, an unconnected entity.
It is preparing its financial statements to 30 September 20X6.
Which of the following substantial transactions must be disclosed in these financial statements in accordance with IAS 24 Related Party Disclosures?
A. Pension payments made on behalf of the Managing Director of RS.
B. Purchase of production materials from TU at a discounted price to the current market value.
C. Sale of finished goods to TU at normal selling price.
D. Performance related bonus payments made to the office staff for the year.
Correct Answer: A
MNO has calculated its return on capital employed ratio for 20X4 and 20X5 as 41% and 56% respectively. Taking each statement in isolation, which would explain the movement in the ratio between the 2 years?
A. In 20X5 the average interest rate on borrowing decreased compared to 20X4.
B. In 20X4 an onerous contract was provided for and this provision did not change in 20X5.
C. In 20X5 the increase in value of MNO's head office was reflected in the financial statements.
D. In 20X4 an unused building was sold at a price in excess of its carrying value.
Adonis
Turkeythis dumps is valid. thanks for your help.
Petter
Russian FederationValid. All questions from the exam, few questions have the different order. So please be careful in the exam,
Olsen
United StatesOne of my friends told me that your dumps are good and I purchased it. Great. I passed my exam with it. Nice work, guys.
Arevalo
VenezuelaThanks god and thank you all. 100% valid. all the other questions are included in this file.
Danilo
United StatesI pass today, The dumps is good. 90% questions are from this dumps. so it is enough for the exam as long as you study this dumps carefully and do the all questions especially the new questions.
Quennell
EgyptThe new questions in the exam are not the new questions for me because I have met them when I used this material . So there is no doubt that I have passed the exam with high score. Recommend this material strongly.
Jafari
EgyptJust Passed with 9xx, piece of advice. memorize the dumps inside out but still be careful, some questions are tweaked as in options differ and your answers will be different. read the question before answering!!!!
zisa
SingaporeValid study material.Recommend strongly.
Nikolai
YemenGreat dumps! I have passed the exam by using this dumps only half a month. I will share with my friend.
Banne
Nigeriatook the exams yesterday and passed. I was very scared at first because the labs came in first so I was spending like 10 to 13mins so I started rushing after the first three labs thinking that I will have more labs. I ended up finishing the exam in an hour..d dumps are valid. I tink there is a new lab. good success
All the products and all the demos on Pass4itsure.com are in PDF version which designed exactly according to the real exam questions and answers. We have free demos for almost all of our products and you can try our demos before buying.
All the latest Q&As are created directly correspond to the real questions and answers by professionals and ensured by experts to guarantee the accuracy. If you understand the knowledge points provided in our Q&As, you can pass the exam easily.
All the products are updated frequently but not on a fixed date. Our professional team pays a great attention to the exam updates and they always upgrade the content accordingly.
The free update offer is only valid for one year after you've purchased the products. If you still want to update your questions after one year, login your account in our site, and you can get the new one with 50% discounts.
After your order has been confirmed, you will be able to download the product instantly. You need to log in your account-click My Account-click the Invoice or Detail, then you will go to the download page. Click the download button to download the product.If it shows "Exam updating. Please download it later." It means there are latest updates for your exam and our expert team is revising the exam. We will send you it via email or you may download it later.
You can enjoy one year free update after your purchase.
Product validation period cannot be extended. But you can renew your product. Please login your account and click the 'Renew' button next to each expired product in your User Center. Renewal of expired product is 50% of the original price and you can use it for another one year.
For Lab user, Adobe Reader and AVI player are required.
Set WinZip as your primary decompress tools which you can download at http://www.winzip.com.
We currently only accepts payments with PayPal (www.paypal.com).
You may contact us to report the case and we will help you to reset your password.
We respect your privacy and, therefore, we do not sell or rent the personal information you provide to us to any third party you do not wish us to do so. Upon your request, we will not share your personal information with any unaffiliated third party. One of our highest priorities is to ensure your privacy and peace of mind by employing some of the most advanced online security in the industry. Every step of the way, we provide you with the state-of-the-art encryption of all data transmitted between your computer and our secure site.
We use the US dollar as the currency in most of our transaction and if you paid in other currency such as Pound, Euro or any other, they will be converted using our real –time currency exchange, so there may be different of your bill.
We do not charge any extra fee. But you may be charged the transaction fee by your bank. You can contact your bank to make sure. We do not take any extra money from our customers.
We offer some discounts to our customers. There is no limit to some special discount. You can check regularly of our site to get the coupons.
Yes. Our PDF of CIMAPRA19-F02-1 exam is designed to ensure everything which you need to pass your exam successfully. At Pass4itsure.com, we have a completely customer oriented policy. We invite the rich experience and expert knowledge of professionals from the IT certification industry to guarantee the PDF details precisely and logically. Our customers' time is a precious concern for us. This requires us to provide you the products that can be utilized most efficiently.
Yes. We provide 7/24 customer help and information on a wide range of issues. Our service is professional and confidential and your issues will be replied within 12 hous. Feel free to send us any questions and we always try our best to keeping our Customers Satisfied.
Yes, once there are some changes on CIMAPRA19-F02-1 exam, we will update the study materials timely to make sure that our customer can download the latest edition. The updates are provided free for 120 days.
Any Pass4itsure.com user who fails the corresponding exam has 30 days from the date of purchase of Exam on Pass4itsure.com for a full refund. We can accept and arrange a full refund requests only if your score report or any relevant filed be confirmed.
Home | Contact Us | About Us | FAQ | Guarantee & Policy | Privacy & Policy | Terms & Conditions | How to buy
Copyright © 2024 pass4itsure.com. All Rights Reserved