CIMA Exam CIMAPRA19-F02-1 Topic 2 Question 111 Discussion

Actual exam question for CIMA's CIMAPRA19-F02-1 exam

Question #: 111
Topic #: 2

[All CIMAPRA19-F02-1 Questions]

AB has taxable temporary differences arising from the revaluation of non current assets.

What is the journal entry to record the movement in the provision for deferred taxresulting from this difference?

AOption

BOption

COption

Show Suggested Answer

Suggested Answer: A

by Shawn at May 05, 2025, 03:51 PM

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Daniel

4 days ago

Option C is the way to go, no doubt about it. Although, I'd be more concerned about the revaluation of the assets than the deferred tax movement. Priorities, people!

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Mariann

5 days ago

I think Option B is correct because it reflects the proper treatment of deferred tax for revalued assets.

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Erasmo

6 days ago

I'm gonna go with Option A. It's the least boring option, and that's what really counts, right?

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Rosio

6 days ago

Why do you think it's Option B?

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King

16 days ago

Option B seems like the obvious choice to me. Gotta love those deferred tax movements!

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Scarlet

10 days ago

I agree, Option B is the correct choice for recording the movement in the provision for deferred tax.

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Mariann

29 days ago

I disagree, I believe it should be Option B.

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Lezlie

1 months ago

Hmm, this is a tricky one. I think Option C is the way to go, but I'm not 100% sure.

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Micaela

6 days ago

User 3: Let's review the journal entry together to make sure.

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Malika

14 days ago

User 2: I'm not sure, maybe we should double check.

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Lauran

15 days ago

User 1: I think Option C is correct.

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Rosio

2 months ago

I think the journal entry should be Option A.

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