edz

Question 1 – Consolidation
• CBS and CIS
• pre- and post-acquisition profits
• calculation of goodwill and MI
• fair value adjustments
• elimination of intra-group transactions and balances
• treatment of pre- and post-acquisition profits


Question 2 – Published Financial Statements
• Trial Balance accompanied by several adjustments notes in preparing Statement of Comprehensive Income, Statement of Financial Positions – FRS 1
• Finance leases – FRS 17
• Revaluation, depreciation, transfer of RR to RE and impairment of NCA – FRS 16 and 36
• Investment properties – FRS 40
• calculating EPS – FRS 33
• Substance over form treatment of convertible debts – FRS 39
• Adjusting of prior period errors – FRS 8
• comment on acceptability and appropriateness of accounting treatment and director’s opinion

Question 3 – Cash Flow Statement and Ratio Analysis
• preparation of Cash Flow Statement using indirect method – FRS 7
• trend (time series) ratio analysis

Question 4 and Question 5 – Accounting Framework and Concepts
• Construction contracts – FRS 11 <---- MUST CONCENTRATE!
• Provisions – FRS 37. Definition of a liability and provision and mini questions to test its application

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jaice88

hey thankx for this

zipuped

thanks. can u also provide exam paper pattern for the other papers (f5, f9, f8) for june09 sittin?

munto09

thanks for this but is it possible for june 09 too?? :P

alok

its for the dec 2008 exams

adeiza

Originally Posted by edz

Question 1 – Consolidation • CBS and CIS • pre- and post-acquisition profits • calculation of goodwill and MI • fair value adjustments • elimination of intra-group transactions and balances • treatment of pre- and post-acquisition profits Question 2 – Published Financial Statements • Trial Balance accompanied by several adjustments notes in preparing Statement of Comprehensive Income, Statement of Financial Positions – FRS 1 • Finance leases – FRS 17 • Revaluation, depreciation, transfer of RR to RE and impairment of NCA – FRS 16 and 36 • Investment properties – FRS 40 • calculating EPS – FRS 33 • Substance over form treatment of convertible debts – FRS 39 • Adjusting of prior period errors – FRS 8 • comment on acceptability and appropriateness of accounting treatment and director’s opinion Question 3 – Cash Flow Statement and Ratio Analysis • preparation of Cash Flow Statement using indirect method – FRS 7 • trend (time series) ratio analysis Question 4 and Question 5 – Accounting Framework and Concepts • Construction contracts – FRS 11 <---- MUST CONCENTRATE! • Provisions – FRS 37. Definition of a liability and provision and mini questions to test its application

is this for june 2009?

murtuza.ali

can you tell me these tips are for P2 or F7

jad

thanks ...for the detail

Candy~

i guess thats for 2008?