F7 (FR) – Chapter 16 – PART D – CBE MCQs – ACCA

These are ACCA F7 (FR) Financial Reporting MCQs for Part-D of the Syllabus “Preparation of financial statements”.

These multiple-choice questions (MCQs) are designed to help ACCA F7 students to better understand the exam format. We aim to instill in students the habit of practicing online for their CBE exams. By doing so, students can reduce exam stress and prepare more effectively.

Please note:

  • Students should not attempt these MCQs until they have finished the entire chapter.
  • All questions are compulsory, so please do not skip any.

We hope that these MCQs will be a valuable resource for students preparing for the ACCA F7 (FR) exam.


Course:ACCA – Association of Chartered Certified Accountants
Fundamental Level:Applied Skills
Subject:Financial Reporting
Paper:F7 – FR
Chapter and Topic16 – Presentation of financial statements
Syllabus Area:D – “Preparation of financial statements”
Questions Type:CBE MCQs
Exam Section:Section A

Syllabus Area

These Multiple Choice Questions (MCQs) cover the Syllabus Area Part-D of the Syllabus; “Preparation of financial statements” of ACCA F7 (FR) Financial Reporting Module.


These MCQs are not time-bound. Take your time and solve them without stress. Pay proper attention and focus. Do not rush or hesitate


Students will get their F7 CBE MCQs Test results after they finish the entire test. They will also be able to see the correct and incorrect answers, as well as explanations for the incorrect questions.

Types of Questions

MCQs: Choose one from the given options.
Multiple choice: Choose all those answers which seem correct/ or incorrect to you, as per the requirement of the question. Keep your eye on the wording “(select all those which are correct/ or incorrect)“.
Drop-down: Select from the list provided.
Type numbers: Type your answer in numbers as per the requirement of the question.

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F7 (FR) - Chapter 16 - Part D - MCQs - Presentation of published financial statements

Course: ACCA - Association of Chartered Certified Accountants
F7 (FR) - Financial Reporting
Syllabus Area: D - Preparation of financial statements
Chapter: 16 - Presentation of published financial statements
Exam Section: Section A
Questions type: MCQs
Time: No Time Limit


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1 / 5

Which of the following would be shown in the 'other comprehensive income' section of the statement of profit or loss and other comprehensive income?

2 / 5

Using the drop down box provided which of the following are NOT items required by IAS 1 Presentation of Financial Statements to be shown on the face of the statement of financial position?

3 / 5

Which of the following would not NECESSARILY lead to a liability being classified as a current liability?

4 / 5

How does IAS 1 define the 'operating cycle' of an entity?

5 / 5

Where are equity dividends paid presented in the financial statements?

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