Exam 3.6PILOT 3.6D01 3.6J02 3.6D02 3.6J03
3.6D03 3.6J04
3.6J07
P2D07
P2J09
P2D09
P2D10
3.6D04 3.6J05 3.6D05
P2J10 1
1
P2J08
P2D08
3.6D06 3.6J06
1
1
1
1
1 1
1
1
1
1
4
1 1 3
2(b)
3(i)
1 2
4
3(a)
4
5 3(b)
4(iv)
1
1 4(b)
3(b)
1 3(iii) 1(v),3 (iv)
2(a)
1(i) 3 2
1
4
2
1 4 4 4 3 3 4 1,2 1
2(ii) 2(iii),3 (iii)
3
2(a) 1(vi),3( 1(iii) 2(b) b) 2(b) 1(iii),3(ii 3(iii),(i ) 3(ii) v) 1(ii) 3(i),(ii) 3(i),(iii 3(i) ,(iii) ) 2(iv),4 1(ii)
2a(i)
1 5c(iv) 4(ii)
2(i),4 4(ii) 2(i),(iii )
3(a) 1(v),2(c) ,4(b) 4(b)
3(i) 4 2(i)
4(a)
3(d)
3(i) 1(vii),2 (d) 1(vii),2 (d)
3(ii) 2a(iii)
5 c (vi)
4
4
2(i),4( iii),5(ii i)
3(b) 2(a),( b)
1(iii)
3 4
3
2(iii) 2a(ii)
1(iii) 1(iv), 2(iii)
2(c)
1(vi)
3(b)
2 2 4 4 4
4
4(iv) 2(i)
2 3(a) 4
1(iv) 1(a), 1(iii) 3(a)
3(ii)
2 4 3,4 2
4 4
5 c(iii)
2(iv)
5c(ii)
4(iii)
3(c), 4(d) 4(c)
3(c)
Spotted J11
JOE FANG
3 2 3 3
1(vi) 2(vi), 4
4 3(b)
3(c) 2(d) 1(ii),( vii),2( b)
1(iv)
2(b)
3(a)
2,4 4
3(v) 2a(iv) 3(b)
3(iv)
1(iii) 3(i)
1(vii), 1(v),3 2,3(iii) (ii) 3(iii) 3(b)
1(iii)
2(v)
2(a)
4(iii) 5c(v) 3, 5c(vii)
1(iv),(v) 2(ii) 2(c),3(c), 3(b) 4 2(b) 1(iv),2(a) 1(ii) ,3(b),4(c)
5
1(v) 1(iv),3(a) ,3(d)
1(v)
1,4
5
2 1
3(iv)
4
3(a),(b)
1(v)
1(i)
2(c),2(d), 3(c)
4 4 2,4 4
1(vi)
4 1(iv) 1(iv),1(b) ,3(a) 2(b)
4(i) 4(v), 5c(i)
3 i), 4v) 4(iii) 4(iv)
4 2(ii) 3(b),( d)
3(c)
3(a)
2(a)
2
1(iii),2
2(c) 4
1(iv),3(i),4 (i),(ii)
4
3 2 5
2
4
3(a) 4
5 5
5 4 5
5(i)
1(b)
ethical issue
5
Human Capital
5(ii)
corporate governance
environmental reporting
corporate citizenship
2 5 2
Performance measurement / ratio analysis
conversion to IAS
4
IFRS Harmonisation
5
IAS restructuring
share valuation
EBITDA
SIC 12 - Special Purpose Entity
Fair value accounting
management comentary
A/C Std for SMEs
IFRS 9 (FRS 9) Financial Instrument
IFRS 8 (FRS 8) Operating Segment
IFRS 5 (FRS 5) Discontinuing ops
IFRS 3 (FRS 3) Business Combination
IFRS 2 (FRS 2) Share-based payment
IFRS 1 (FRS 1) - First-time application IAS
IAS 41 (FRS141) Agriculture
IAS 40 (FRS140) Investment Properties
IAS 39 (FRS139) Fin Instrument (measurement)
IAS 38 (FRS138) Intangible Assets
IAS 37 (FRS137) Provision and Contingencies
IAS 36 (FRS136) Impairment of Assets
4
IAS 33 (FRS133) Earnings per share
IAS 32/IFRS 7 (FRS132) Fin Instrument (Disclosure)
IAS 31 (FRS131) Joint Venture
IAS 29 (FRS129) Hyperinflationary economies
IAS 28 (FRS128) Associates
IAS 27 (FRS127) Conso and separate financial statement
IAS 24 (FRS124) Related Party
IAS 23 (FRS123) Borrowing costs
IAS 21 (FRS121) Effects of changes in forex
IAS 20 (FRS120) Govern grant
IAS 17 (FRS117) Lease
IAS 19 (FRS119) Retirement benefits
1
IAS 18 (FRS118) Revenue (now including ED Contracts with Customer)
3,4
IAS 16 (FRS116) Property, Plant, Equip
IAS 14 (FRS114) Segmental Reporting (Superseded by IFRS 8)
IAS 12 (FRS112) Deferred Tax
IAS 10 (FRS110) Post Balance Sheet
IAS 8 (FRS108) Accounting Policies and Changes in A/C Estimates, Errors
IAS 2 (FR%S102) Inventory
IAS 1 (FRS101) Preparing fin. Statement
Framework
internal reorganisation (now included in P2)
group cashflow
Actual Rate Method
Closing rate method
Disposal
Piecemeal acqn
Mixed / vertical group
P2 Analysis June 2011
5(iii) 5(i)
5 5 5
1(c)
1(c)
1(c)
1(c)
1(c)
1(c)
1(c)