CIMA OCS past questions

CIMA OCS past questions: Leases

Every sub-task on leases set in the Operational Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 7
Sittings: 3 of 3
Exam variants: 7 of 18
Last set: May & Aug 2026

Mostly filed under core activity D (Apply relevant financial reporting standards and corporate governance, ethical and tax principles). Syllabus: F1 B, financial statements. These are patterns from past exams, not a forecast: CIMA can test any part of the syllabus.

May & Aug 2026 · SoPa

Every task set for SoPa

Restaurants · CIMA's post-exam materials

OCS past sub-tasks on Leases, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
V2 · Task 3(a)	Core activity D: Reporting, ethics and tax	Initial and later measurement of the lease liability and right-of-use asset for a new service system.
V4 · Task 4(d)	Core activity D: Reporting, ethics and tax	Applying the short-term and low-value lease exemptions to several leased items.
V6 · Task 1(d)	Core activity D: Reporting, ethics and tax	Initial and later measurement of a lease liability for the year-end accounts.

V2 · Task 3(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of the lease liability and right-of-use asset for a new service system.
V4 · Task 4(d)Core activity D: Reporting, ethics and tax
Applying the short-term and low-value lease exemptions to several leased items.
V6 · Task 1(d)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease liability for the year-end accounts.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Leases, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V1 · Task 1(a)	Core activity D: Reporting, ethics and tax	Initial and later measurement of a lease of production equipment, this year and in future years.
V5 · Task 1(b)	Core activity D: Reporting, ethics and tax	Accounting for a property lease: lease liability and right-of-use asset, initially and later.

V1 · Task 1(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease of production equipment, this year and in future years.
V5 · Task 1(b)Core activity D: Reporting, ethics and tax
Accounting for a property lease: lease liability and right-of-use asset, initially and later.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Leases, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
V1 · Task 1(a)	Core activity D: Reporting, ethics and tax	Initial and later measurement of a lease liability and right-of-use asset for the year.
V6 · Task 2(b)	Core activity D: Reporting, ethics and tax	Initial measurement of a lease liability and right-of-use asset for equipment.

V1 · Task 1(a)Core activity D: Reporting, ethics and tax
Initial and later measurement of a lease liability and right-of-use asset for the year.
V6 · Task 2(b)Core activity D: Reporting, ethics and tax
Initial measurement of a lease liability and right-of-use asset for equipment.

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