CIMAPRA19-F01-1-ENG Exam Information and Outline
F1 - Financial Reporting
Syllabus Update Checked on: October 30, 2026
CIMAPRA19-F01-1-ENG Exam Syllabus & Study Guide
Before you start practicing with our exam simulator, it is essential to understand the
official CIMAPRA19-F01-1-ENG exam objectives. This course outline serves as your roadmap.
The information below reflects the 2026 syllabus defined by
CIMA.
Below are complete topics detail with latest syllabus and course outline, that will help you good knowledge about exam objectives and topics that you have to prepare. These contents are covered in questions and answers pool of exam.
- Exam Format
- Objective test: computer-based, 90 minutes, multiple question types
- A. Regulatory Environment for Financial Reporting and Corporate Governance
- IASB, IFRS Conceptual Framework and standard setting
- Corporate governance and the role of external audit
- B. Financial Statements
- Preparation of single-entity financial statements (IAS 1)
- Statement of cash flows (IAS 7)
- Key standards: IAS 2, IAS 16, IAS 36, IAS 37, IAS 38, IFRS 15, IFRS 16
- C. Principles of Taxation
- Types of taxes and tax principles; direct and indirect taxation
- Corporate income tax, deferred tax and international tax concepts
- D. Working Capital, Cash and Sources of Short-Term Finance
- Working capital cycle and management of receivables, payables, inventory
- Cash management and short-term finance