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.  |