SBRP2 June 2017

IFRS 15 is quite topical apparently. Larisa

it may be easier to eliminate from March's exam.... I don't think it will be foreign subsidiary again a this examined in March 2017... Im thinking: Cashflow or SOCI with step acquisition, Pension costs (as this wasn't in March 2017) IFRS15 revenue recognition is constantly examined so you cant go wrong rope learning this standard... as is: IFRS9, Impairment 38 and Fair value 13 measurement. may throw in some questions about business combinations....IFRS3, as this fits in well with fair value IFRS13... There is also increased awareness regarding social responsibility, Integrated reporting, companies that are not performing well, taking a more holistic view point of reporting and a value creation.... But hey - I could be wrong... I would be surprised if Leases, Foreign subsidiary or part disposal is examined again...