[转帖]F7 (Int) FTC Exam Tips for December 2008 possible, question, possibly, accounts, published

Queenb

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.