ACCA P2 (Int) Ftc Exam Tips for December 2008ACCA_CAT

文章作者 100test 发表时间 2009:01:08 16:04:50
来源 100Test.Com百考试题网

　　P2 INT – Corporate Reporting (International variant)

　　Compulsory group question within part A could be:

　　•. Cashflow (not examined under the new syllabus, but in the pilot paper)
　　•. Group income statement which will examine aspects of IFRS 3 revised
(goodwill and NCI at fair value)
　　•. Accounting for changed shareholdings in group structure

　　Within the compulsory question, there may also be some explanation
and application of ethics and/or a written element which includes IFRS 3 revised.

　　Multi-topic question to include aspects of:

　　•. Impairments
　　•. Share-based payment
　　•. Financial instruments
　　•. Retirement benefits
　　•. Discontinued and held-for-sale
　　•. Deferred tax
　　•. Provisions and events after the b/s date

　　Current issues:

　　•. Retirement benefits – Discussion Paper within examinable documents
　　•. Financial Instruments – Discussion Paper within examinable documents
　　•. IFRS 3 Revised
　　•. Harmonisation of international standards