SBRExam Tips / Exam focus for SBR INT June21 exam

Group (Q1a 30 marks, the area may be covered) Business combination (IFRS 3) - goodwill calculation NCI fair value method The implication in changes of ownership: -Step acquisition mid of the year to gain control - goodwill on gain control (i.e 40% to 70%) - Subsequent disposal mid of the year retaining control (i.e 70% to 60%) - calculate gain or loss on partial disposal, treatment in the financial statement - Partially disposal losing control (associates) (i.e 70% to 40%) - calculate gain or loss on partial disposal and their treatment - Foreign exchange gain or loss treatment in the financial statement. - Impairment and revaluation of assets, impairment when goodwill is calculated as a full or proportionate method - Employee benefits - Deferred Tax - Financial instruments *Cover syllabus area of C & D for first 50 marks * read the relevant technical article

Hi, is employee benefits , deferred tax and Financial instruments likely to be in section b ?