First Intuition ACCA exam tips 2016.09

P1

50 mark scenario question, to include: ethics, governance and risk management. AAA model on ethical issues

Optional questions to include: directors remuneration approaches, evaluation of risks and their mitigation, integrated reporting and rules v principles in corporate governance

P2

Q1: Group question on disposals or step acqns

Ethics

Revenue Recognition

Provisions

Deferred Tax

Share based payments

Pensions

P3

Section A  ：Decision Trees

Section B:

Ansoff

Strategic alliances

General/application controls of software system

Corporate Governance

Ethics

Raising finance

Porters Diamond

P4

International Investment Appraisal techniques focusing on risk management tools such as Value at Risk;

Impact on WACC following hedging of interest rate risk;

Capital Structure; traditional debt finance & Islamic Finance – Sukuk Bonds

Financial Restructuring

P5

Critique an existing performance management system and the performance hierarchy

Quality as a critical success factor

Risk and uncertainty

Effective use of information systems

Environmental performance/analysis

Reward systems linked to performance measures

Transfer pricing

P6

Group relief and consortium relief for companies

Incorporation relief

IHT planning

Patent box

Share schemes

P7

Business or audit risks in a scenario

Identifying ethical and other professional issues in a scenario

Matters to be considered and audit evidence for a couple of core accounting issues

Money laundering

Insolvency issues (UK Stream)

Discussion on audit reports

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