I think if you look at ACCA website they have IAS/IFRS standards that they have currently wrote, I had a quick glance at it, one of the articles were impairnment, and other was either financial assets or instruments cant remember.
I HATE trying to predict current issues. Leasing is certainly one and Management Commentary another. There’s also a recent change that companies shall now disclose their pollution statistics in the Annual Report, so maybe Environmental Issues could be there.
Bear in mind that the examiner will have prepared this exam sometime back in mid 2012