CIMA OCS past questions

CIMA OCS past questions: Inventory, events and other IFRS

Every sub-task on inventory, events and other IFRS set in the Operational Case Study pre-seens we cover, summarised in our own words.

Sub-tasks: 4
Sittings: 3 of 3
Exam variants: 4 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 Inventory, events and other IFRS, May & Aug 2026 (SoPa)
Task	Core activity	What was asked (our summary)
V1 · Task 2(c)	Core activity D: Reporting, ethics and tax	Valuing the new unit's finished goods inventory under the inventory standard.

V1 · Task 2(c)Core activity D: Reporting, ethics and tax
Valuing the new unit's finished goods inventory under the inventory standard.

Nov 2025 & Feb 2026 · SumTrix

Every task set for SumTrix

Ski manufacturing · CIMA's post-exam materials

OCS past sub-tasks on Inventory, events and other IFRS, Nov 2025 & Feb 2026 (SumTrix)
Task	Core activity	What was asked (our summary)
V2 · Task 4(a)	Core activity D: Reporting, ethics and tax	Treatment, and effect on profit, of several items in the year-end financial statements.

V2 · Task 4(a)Core activity D: Reporting, ethics and tax
Treatment, and effect on profit, of several items in the year-end financial statements.

May & Aug 2025 · Halfpenny

Every task set for Halfpenny

Bakery · CIMA's post-exam materials

OCS past sub-tasks on Inventory, events and other IFRS, May & Aug 2025 (Halfpenny)
Task	Core activity	What was asked (our summary)
V2 · Task 4(c)	Core activity D: Reporting, ethics and tax	How events after the year end and an inventory issue affect the accounts.
V3 · Task 4(b)	Core activity D: Reporting, ethics and tax	How events after the reporting period affect receivables and inventory.

V2 · Task 4(c)Core activity D: Reporting, ethics and tax
How events after the year end and an inventory issue affect the accounts.
V3 · Task 4(b)Core activity D: Reporting, ethics and tax
How events after the reporting period affect receivables and inventory.

Practise inventory, events and other IFRS in your own pre-seen

Timed OCS tasks set in Tendra Tents, the current pre-seen, marked in about a minute. Try one task free, no card needed.

Try a task free Tendra Tents pre-seen