BPP June 2012 ACCA Exam Tips
• Group SOFP and SPLOCI – discounted activities, acquisitions and disposals or a statement of cash flows.
• Non-current assets.
• IFRS for SMEs.
• Events after the reporting period.
• Fair values or improvements in performance measurement.
• Leasing – application part with some computations.
Kaplan Financial Important Topics for June12
• Consolidations.
• Financial instruments (IAS 39/IFRS 9) including hedge accounting.
• Employee benefits (IAS 19) – examinable for first time June 2012 in new format.
• Leases (IAS 17).
• Share-based payments (IFRS 2).
• Impairment of assets (IAS 36).
• Deferred tax (IAS 12).
• IFRS 1 first-time adoption.
• Topics issues – fair value, accounting for financial instruments and revenue recognition.
First Intuition June 2012 Hot Topics
• Q1 group question on disposals, piecemeal acquisitions.
• Ethics.
• Fair values – current issue.
• Deferred tax.
• Share based payments.
• Provisions.
LSBF Tips June 2012
Group income statement.
Deferred tax.
Financial instrument.
Joint arrangements.
Fair value.
SME.
• Group SOFP and SPLOCI – discounted activities, acquisitions and disposals or a statement of cash flows.
• Non-current assets.
• IFRS for SMEs.
• Events after the reporting period.
• Fair values or improvements in performance measurement.
• Leasing – application part with some computations.
Kaplan Financial Important Topics for June12
• Consolidations.
• Financial instruments (IAS 39/IFRS 9) including hedge accounting.
• Employee benefits (IAS 19) – examinable for first time June 2012 in new format.
• Leases (IAS 17).
• Share-based payments (IFRS 2).
• Impairment of assets (IAS 36).
• Deferred tax (IAS 12).
• IFRS 1 first-time adoption.
• Topics issues – fair value, accounting for financial instruments and revenue recognition.
First Intuition June 2012 Hot Topics
• Q1 group question on disposals, piecemeal acquisitions.
• Ethics.
• Fair values – current issue.
• Deferred tax.
• Share based payments.
• Provisions.
LSBF Tips June 2012
Group income statement.
Deferred tax.
Financial instrument.
Joint arrangements.
Fair value.
SME.
