P2 Past Year Analysis (June 2012)

Page 1

13J98 13D98 13J99 13D99 13J00 13D00 13J01 3.6PILOT 3.6D01 3.6J02 3.6D02 3.6J03

3.6D03 3.6J04

3.6J07

P2D07

P2J09

P2D09

Spotted J12 3.6D04 3.6J05 3.6D05

1

P2D10 P2J10

1

P2J11 1

P2D11 1

P2J08 13J97 13D97

3.6D06

P2D08

1

1

3.6J06

1

1

1

1 2

1

1

1

1

1

4

1

1

3(a)

1(b) 1(a)

1 1

1 3

2(b)

1

3(i)

1

3(b)

1

1

1

4 4(b)

2

4

3(a)

4

5 1

3(b)

4(iv)

1

4(b)

1 3(b)

3(iii) 1(v),3 (iv)

2(a)

2(vii), 3(iii) 2(vi)

4(b)

4(b) 3

3 2

3,4

1 3(a) 4

1

3

1

1(iii) 1(iii),3(ii )

3(i)

1(vi)

1(v),2(c) ,4(b) 4(b)

1(ii) 3(d)

3(i) 4 2(a)

3(ii) 4

4(b) 2(c), 4(b)

3

1 1 4

4 4 4 3

2(ii) 2(iii),3 (iii)

2a(i)

1 5c(iv) 4(ii)

2(i),4 4(ii) 2(i),(iii ) 2(i)

3(a) 4

4(a)

4

3 4 1,2 1

2(a) 1(vi),3 2(b) (b) 3(iii),(i 3(ii) v) 1(ii) 3(i),(ii 3(i),(iii ),(iii) ) 2(iv),4

3(i)

1(v) 3(b) 1(iv),3 (d)

1(v) 4 1vi)

1,2 2

3(ii) 2a(iii)

5 c (vi)

4

2(b)

4(b) 4 3

2(i),4 (iii),5( iii)

3(b) 2(a),( b)

1(iii)

1

2

3 4

1(iii)

1(iii) 1(iv), 2(iii)

1(vii),2 (d)

3(c)

3(c )

2

3

2(iii) 2a(ii)

4(d)

1(vi)

3(b)

3

2 2 4

2

4

4(iv) 2(i)

1(iv) 1(a), 1(iii)

3

2

3(a) 4

3(a)

3(ii)

2(b)

3

3(b)

4 4 4 2

4

5 c(iii)

2(iv)

4(iii)

3(a)

3(a) 1 3(a)

4 3,4 2 4

3(c), 4(c)

3(c) 2(b)

3(b)

4 3(a) 1

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)

2(b),( c) 3(a),( 2a(ii) c ) 2(b)

2,4 4

3(iv)

1(iii) 3(i)

3(a)

3(v) 2a(iv) 3(b)

5c(ii) 4(iii) 5c(v) 3, 5c(vii)

2(v)

4

1(iv),(v) 2(c),3(c) 3(b) ,4 1(iv),2(a ),3(b),4( 1(ii) c)

2(iii), 3(v) 3(i)

4(b)

1,4

5

5

1(v) 1(iv),3(a ),3(d)

2(a) 2(a)

4(b)

2(b) 2(iv)

4(b)

1 4(b)

2 1

3(iv)

2(ii)

3(a),(b)

1(v)

1(i)

2(b),(c),( d),3Š

4(a) 3(b)

4

4 4 2,4 4

2(b)

4(i) 4(v), 5c(i)

3 i), 4v) 4(iii) 4(iv)

4 2(ii) 3(b),( d)

1(vi) 3(c)

2(b) 1b)

2(b) 4 1iv),3 c)

3(a)

2(a)

2

1(vii), 1(v),3 2,3(iii) (ii) 3(iii) 1(iii),2 1(c)

4 1(iv) 1(a)(iv),( v),(b),3( 3(b) a)

1(c)

2(c) 4

1(iv),3(i),4 (i),(ii)

4

2(c)

3 2 5

2, 4(b) 1

2 2

4

3(a) 4

2(ii), 3 3

4 5 2

2

4 2(a), (b)

4 1

3(b)

4 4(a) 2

5 5 5

5 4 5 5

5(i) 5(ii)

1(b)

corporate governance

environmental reporting

ethical issue (Very Important)

2 2(a)

Human Capital (Not Important)

2(b)

corporate citizenship

Performance measurement / ratio analysis

conversion to IAS

IFRS Harmonisation

IASB restructuring (Not Important)

share valuation (Not Important)

EBITDA (Not Important)

SIC 12 - Special Purpose Entity (Not Important)

Fair value accounting

management comentary

IFRS for SMEs

IFRS 9 Financial Instruments

IFRS 8 Operating Segment

IFRS 5 Assets Held for Sale

3

IFRS 3 Business Combination

IFRS 2 Share-based payment

IFRS 1 - First-time application IAS

IAS 41 Agriculture (Excluded from syllabus)

IAS 40 Investment Properties

IAS 39 Fin Instrument (measurement) See also IFRS 9

IAS 38 Intangible Assets

IAS 37 Provision and Contingencies (include ED)

IAS 36 Impairment of Assets

IAS 33 Earnings per share

IAS 32 Fin Instrument (Presentation)

IAS 31 Joint Venture (IFRS 11)

IAS 29 Hyperinflationary economies (Not Important)

IAS 28 Associates

IAS 27 Conso and separate financial statement (IFRS 10)

IAS 24 Related Party

IAS 23 Borrowing costs (Not important)

IAS 21 Effects of changes in forex

IAS 20 Govern grant

IAS 19 Retirement benefits

IAS 18 Revenue

IAS 17 Lease

IAS 16 Property, Plant, Equip

IAS 14 Segmental Reporting (Superseded by IFRS 8)

IAS 12 Taxation

IAS 10 Post Balance Sheet

IAS 8 Accounting Policies and Changes in A/C Estimates, Errors

IAS 2Inventory

IAS 1 Preparing fin. Statement

Conceptual Framework

internal reorganisation

group restructuring

Conso income statement (Not examined in P2)

Partial GW

group cashflow

Actual Rate Method

Closing rate method

Disposal

Piecemeal acqn

Mixed / vertical group

Exam 13J96 13D96

5(iii) 5(i)

5 5

5

1(c)

1(c)

1(c)

1(b) 1(b) (i)

1(c)

1(c)


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