Q1: group SOFP and/or SOCI including discontinued activities, acquisitions and disposals or foreign subsidiary, plus adjustments on other syllabus areas such as financial instruments, pensions, share-based payment and impairments. Written part on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.
Q2 & Q3: 2 case study questions, one following a theme such as non-current assets, deferred tax, related parties, foreign currency, financial instruments, the other an industry-based question testing a range of standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, reorganisations, provisions and events after the reporting period.
Q4: discussion question e.g. revenue recognition, first time adoption of IFRSs, fair values, management commentary, improvements in performance measurement, including an application part with some computations.
Q2 & Q3: 2 case study questions, one following a theme such as non-current assets, deferred tax, related parties, foreign currency, financial instruments, the other an industry-based question testing a range of standards such as accounting policies and the framework, leases, grants, IFRS for SMEs, reorganisations, provisions and events after the reporting period.
Q4: discussion question e.g. revenue recognition, first time adoption of IFRSs, fair values, management commentary, improvements in performance measurement, including an application part with some computations.
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ReplyDeleteSir g ye to ap ne bpp k exam tips copy kar diye en.
inka to koi faida i ni nazar ata , almost everything i included hai is ma , n ye just past paper analysis hai , kindly helpfull tips n possibly guess provide kar dain.