TOPIC

STUDY TEXT (C)

TUTOR GUIDANCE

DATE ATTEMPTE D

SELF ASSESSMEN T

Verbs Business Taxation External Audit and Ethics

GROUP FINANCIAL STATEMENTS(IAS 27)
2 10 11

3 4 5 6 8 9 7 Not a big topic area, dont forget Inventory is valued at the lower of cost or NRV Make sure you learn the difference between a change in policy, estimate with examples 12 12 15 12 12 15 12 13 13 13 13 14 18 This is an important topic area likely to be examined in all sections of the paper. Ensure you know how to calculate deferred tax and the extracts for the income statement and statement of financial position. Focus on the difference treatment of an operating and finance lease. Make sure you read the question, are payments in areas or advance

Accounting for Investments in Subsidiaries and Associates IFRS 3 Consolidated SOFP Consolidated SOCI Associates IAS 28 Regulation and Conceptual Framework Company Financial Statements IAS 1
IAS 2 INVENTORY IAS 8 ACCOUNTING POLICIES, CHANGES AND ERRORS IAS 10 EVENTS AFTER THE REPORTING DATE IAS 18 REVENUE RECOGNITION IAS 24 RELATED PARTIES IAS 37 PROVISIONS AND CONTINGENCIES IFRS 8 OPERATING SEGMENTS IAS 16 PROPERTY, PLANT AND EQUIPMENT IAS 38 INTANGIBLE ASSETS IAS 23 BORROWING COSTS IAS 36 IMPAIREMENT OF ASSETS IFRS 5 - ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS IAS 11 CONSTRUCTION CONTRACTS

IAS 12 TAXATION

16

IAS 17 - LEASES AND IAS 32 FINANCIAL INSTRUMENTS

17

IAS 7 STATEMENT OF CASH FLOWS

18

THE DETAILED REVISION PLAN

Topic Index BPP

Consolidated FS Company taxation Construction contracts Deferred tax Discontinued operations Ethics Events after the reporting period Financial instruments General tax principles IAS 1 IAS 8 IAS 12 Indirect taxation Intangible assets International tax Inventories Impairment of assets Leasing Non-current Assets Operating segments Property, plant and equipment Provisions Regulatory framework IASB Framework Related parties Research and Development Revenue Recognition Share capital transactions Statement of cash flows Statement of changes in equity Statement of comprehensive income Statement of financial position Withholding tax

BPP REFERENCE

TOPIC

STUDY TEXT (C)

TUTOR GUIDANCE

DATE ATTEMPTED

SELF ASSESSMENT

Verbs Business Taxation Regulation and Conceptual Framework External Audit and Ethics
IAS 1 IAS 8 ACCOUNTING POLICIES, CHANGES AND ERRORS IAS 2 INVENTORY IAS 10 EVENTS AFTER THE REPORTING DATE IAS 18 REVENUE RECOGNITION IAS 24 RELATED PARTIES IAS 37 PROVISIONS AND CONTINGENCIES IFRS 8 OPERATING SEGMENTS IAS 16 PROPERTY, PLANT AND EQUIPMENT IAS 38 INTANGIBLE IFRS 5 - ASSETS HELD FOR SALE AND DISCONTINUED OPERATIONS IAS 11 CONSTRUCTION CONTRACTS IAS 17 - LEASES AND IAS 32 FINANCIAL INSTRUMENTS
Focus on the difference treatment of an operating and finance lease. Make sure you read the question, are payments in areas or advance This is an important topic area likely to be examined in all sections of the paper. Ensure you know how to calculate deferred tax and the extracts for the income statement and statement of financial position. Make sure you learn the difference between a change in policy, estimate with examples Not a big topic area, dont forget Inventory is valued at the lower of cost or NRV

The Regulatory Framework External Audit and Ethics Financial accounts Preparation

Company Taxation

IAS 12 TAXATION