Question 1 Consolidation possibly 3 company SFP or 2 company I/S and SFP Question will probably include the update to IFRS 3 affecting Goodwill and NCI calculations Question 2 Preparation of published accounts from TB to include I/S, SOCIE and SFP - possible transactions, depreciation, revaluation, income tax and deferred tax, lease, development costs. Question 3 Possible mixed interpretation question to include calculation of a basic statement of cashflow and a report to include calculation of ratios and interpretation of the accounts using the cash flow and ratio results. Question 4 and 5 Construction Contracts, IASB Framework (elements or qualitative characteristics), Impairment or Provisions. |