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Please someone advice me on how to approach p2? Which topics will fall under compulsory and which topics under options ? Is there are topic not so important. Please someone help me
Anything related to consolidations, including IAS 21, is standard fare for Q1 – which invariable includes an “ethics” part (c).
Non-current assets (tangible and intangible and including IFRS 5) and financial instruments come up in nearly every exam Section B (in so far as can be seen from published exams). Although some topics come up only relatively occasionally (e.g. IFRS 8 in J15 and IAS 19 in D16), question-spotting is an extremely dangerous strategy as you may be forced to attempt an option question that you haven’t prepared for.
Assumed knowledge topics (e.g. IAS 1 and IAS 8) can and have been examined at this level so it’s really not possible to suggest topics as “not so important”.
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