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Technical Article about IFRS3

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Technical Article about IFRS3

  • This topic has 3 replies, 3 voices, and was last updated 14 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • September 9, 2010 at 5:45 pm #45201
    johnsnow
    Member
    • Topics: 2
    • Replies: 7
    • ☆

    Hello everyone

    In June, there was a technical article about IFRS3 business combinations written by stephen scott, who also is examiner in December session.

    So my question is does this imply that there might be question about goodwill (consolidated financial statements, the first question)??????
    what do you think?

    thanks for the replying

    September 11, 2010 at 7:44 pm #67799
    Anonymous
    Inactive
    • Topics: 0
    • Replies: 21
    • ☆

    Hi:

    Well, in June 2009, I appeared for paper F5. There were a couple of articles on variances (I forget which variance it was), but anyway, a lot of people said it was BOUND to come in the exam, as the examiner had additionally stressed on the importance of his articles. Guess what? It didnt even come! There was a question on another type of variances! So, no, such things are not indications that a topic is bound to be texted for sure.

    Secondly, goodwill is an important concept in consolidation, and it is likely to be tested in just about every F7 exam. So article or no article, you will have to prepare for it. Remember, one of the first 3 questions is ALWAYS consolidation!

    Best wishes,

    Sadaf.

    September 12, 2010 at 6:54 pm #67800
    johnsnow
    Member
    • Topics: 2
    • Replies: 7
    • ☆

    thanks sadafk

    I am still going to learn the whole syllabus. I was just interested if articles were any indication what there might be on exams

    September 14, 2010 at 10:32 am #67801
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    Hi – yes, they certainly are. However, it’s not always the case that the article topic will be examined in the next available exam, nor even the one after that. But if not in those two, then it could well come up in the third.

    goodwill is always an element of question 1 so you need to know it anyway.

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