P2 INT – Corporate Reporting (International variant) Compulsory group question within part A could be: • Cashflow (not examined under the new syllabus, but in the pilot paper)
• Group income statement which will examine aspects of IFRS 3 revised (goodwill and NCI at fair value)
• Accounting for changed shareholdings in group structure Within the compulsory question, there may also be some explanation and application of ethics and/or a written element which includes IFRS 3 revised. Multi-topic question to include aspects of: • Impairments
• Share-based payment
• Financial instruments
• Retirement benefits
• Discontinued and held-for-sale
• Deferred tax
• Provisions and events after the b/s date Current issues: • Retirement benefits – Discussion Paper within examinable documents
• Financial Instruments – Discussion Paper within examinable documents
• IFRS 3 Revised
• Harmonisation of international standards | 
发表于 2008-11-14 11:05
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