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P2

Section A

•Preparation statement of financial position.

•A group statement of profit of loss and other comprehensive income,which may include a foreign subsidiary,discounted activities,disposals and/or acquisitions.

•Expect some accounting complications,such as financial instruments,pensions,share-based payment&impairments.

•There will be discursive requirements on a linked accounting adjustment and social/ethical/moral aspects of corporate reporting.

•A multi-part question covering a range of topics or a theme such as fair value measurement,deferred tax,foreign currency transactions,financial instruments,pensions,share-based payments,non-current assets,borrowing costs,the effect of accounting treatments on earnings per share or ratios.

•Industry-based question testing a range of standards,such as accounting policies and the framework,leases,grants,IFRS for SMEs,reorganisations,provisions,events after the reporting period and related parties.

•A discussion question looking at current issues in corporate reporting and problems with existing standards.Look at capital reporting,revision of the conceptual framework,classification in P&L vs OCI,improvements to disclosure,regulatory issues over adoption and consistent application of IFRSs,implementation issues,application of the definition of control and significant influence,improvements in performance measurement,integrated reporting,revenue recognition and leasing（phew that’s a lot）。

•Expect elements of group accounting,especially if Q1 is a statement of cash flow question.

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