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)