P2 June 2011 Analysis

Page 1

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)


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