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Exam 13J96 13D96

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

3.6D03 3.6J04

3.6J07

P2D07

P2J10

3.6D04 3.6J05 3.6D05

P2J09 1

P2D09 1

P2J08

P2D08

1

1

13J97 13D97

3.6D06 1

3.6J06

1

1

1

1

1

1

4

1 1(b) 1(a)

1 1

1 3

2(b)

3(i)

1 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)

3(i) 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 ) 4 4

2(ii)

4

4 2(a)

3(ii) 4

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

3

1 1 4

4 3

2(iii),3 (iii)

2a(i)

1 5c(iv) 4(ii)

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

3(a) 4

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

1(ii) 3(d) 3 4 1,2 1

3(i) 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

1(vi) 3(i) 1(vii),2 (d)

1,2 2

3(ii) 2a(iii)

5 c (vi)

4

2(b)

4(b) 4 3

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

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

1(iii)

1

2

3 4

2

3

2(iii) 2a(ii)

4(d)

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

2(c)

1(vi)

3

2 2 4

2

4

4(iv) 2(i)

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

3

2

3

3(b)

4 4 4 2

4

2(iv)

5 c(iii)

3(a) 4(iii)

4

3(a)

1(iv)

3(ii)

2(b)

Spotted D10

JOE FANG

3(a)

3(a) 1 3(a)

4 3,4 2 4

3(c), 4(c)

3(v)

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)

2,4 4

3(iv)

1(iii) 3(i)

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), 1(ii) 3(b),4(c)

5

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

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

2(iii), 3(i)

4(b)

1,4

5

4(b)

2(b) 2(iv)

4(b)

1 4(b)

2 1

3(iv)

2(ii)

3(a),(b)

1(v)

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

1(iii),2

2(c)

3(a)

2(a)

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

4

2(c)

3 2 5

2, 4(b) 1

2 2

4

3(a) 4

2(b)

2(ii), 3 3 4

4 5 2 5

5 4

2(a), (b)

2

4 1

3(b)

4 4(a) 2

5 5 5 5

5(i)

1(b)

ethical issue

2 2(a)

Human Capital

5(ii)

corporate governance

environmental reporting

corporate citizenship

Performance measurement / ratio analysis

conversion to IAS

IFRS Harmonisation

IAS restructuring

share valuation

EBITDA

SIC 12 - Special Purpose Entity

Fair value accounting

management comentary

A/C Std for SMEs

IFRS 8 (FRS 8) Operating Segment

IFRS 5 (FRS 5) Discontinuing ops

3

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

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 19 (FRS119) Retirement benefits

IAS 18 (FRS118) Revenue

IAS 17 (FRS117) Lease

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 (not examined in P2)

Conso income statement (Not examined in P2)

group cashflow

Actual Rate Method

Closing rate method

Disposal

Piecemeal acqn

Mixed / vertical group

P2 Analysis Dec 2010

5(iii) 5(i)

5 5 5

1(c)

1(c)

1(c)

1(c)

1(c)

1(c)


P2 Analysis 2010