ADD US INTO YOUR FAVORITE SO YOU WON'T MISS AN UPDATE!
Stay Tune for tomorrow's ACCA Exam Tips December 2009.... Paper F8, F9, P1, P2 and P3 will be posted TOMORROW November 14, 2009!
Paper F7 (PQ Magzine)
Consolidated Statement of Comprehensive Income – possible transactions to include depreciation, revaluation, investment property, IFRS 5.
Consolidated I/S and SFP for either 2/3 company groups.
Published accounts.
Cashflow question with report on company performance.
Financial statement interpretation.
Intangible non-current assets including research and development.
Liabilities including deferred tax.
Leasing – both numbers and written aspects.
IASB framework – elements or qualitative characteristics.
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
F7 (BPP)
Q1 (25 marks): Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
Q2 (25 marks): Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (FV change or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
Q3 (25 marks): Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. ROCE and its components). Sections of a statement of cash flows (rather than whole statement) may be tested
Q4 & Q5 (15 & 10 marks): One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, earnings per share, government grants, impairment, substance over form issues, leases or intangible assets
~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
Source:-
PQ Magazine
BPP
IF you think this post is worth reading? Then please bookmark and share it with others. Thank You!
#####################################################
HELP us Link to this blog:
Do you like this blog? SUBSCRIBE NOW!
No comments:
Post a Comment