[mikayao]

Paper P1, Governance, Risk and Ethics

Table 7 shows the main changes to the Paper P1 syllabus. The main significant changes are the introduction of a new section on public sector governance in Section A and some new outcomes on Integrated Reporting in Section E. Key changes relate to addition of public sector governance and to the addition of integrated reporting in the syllabus. The detailed changes are shown in Table 10 below:

[mikayao]

Great!!!

[mikayao]

Thank you so much!

[mikayao]

Election to exempt overseas branch profits and losses.

[mikayao]

Your examination results for the June 2012 session issued on 08-AUG-12 are:

Paper Details Mark(%) Result
F7 INT Fin. Rep. 64 Pass

[mikayao]

IFRS 5 requires assets ‘held for sale’ to be presented separately in the SoFP. It sets out the criteria for recognising a discontinued operation.

From above, you can tell, they’re not comparable. ‘Held for sale’ is to be presented under the discontiued operation.

[mikayao]

just treat it as property in F7

[mikayao]

yes

[mikayao]

Thank you for sharing!!

[mikayao]

just don’t choose F8…

[mikayao]

There are too many tips…

[mikayao]

I think CA always comes with taxation. They happen in the same year.

[mikayao]

agree with apau. It’s on the BPP text book.

[Author]

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