BPP tips for P2 dec 2012

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    Here is what Ben Wheaton, our ACCA P2 Corporate Reporting (Int) Subject Manager had to say:

    “There will be 4 questions. The compulsory question for 50 marks will cover consolidated financial statements with adjustments on other syllabus areas, plus written parts, often in the context of accounting adjustments and ethics.

    You need to do two of the three 25 mark questions in section B of the exam, one of which is normally set in the context of a ‘specialised industry’ and one being a discussion question on current developments.

    Discontinued activities, acquisitions and disposals (SPLOCI and/or SOFP) or a statement of cash flows are possibilities for the consolidation part of the compulsory question this sitting, while application of the definition of control, management commentary, disclosures, fair values, improvements in performance measurement, conceptual framework or leasing are possibilities for the discussion question.”

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    any questions from BPP exam kit to focus on? thanks

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    Thank you. this is helpful

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