Marcus Evans

■ Group accounts - including associate
■ Published accounts - (revaluation of NCAs, finance leases, deferred tax)
■ Cash-flow and analysis/interpretation
■ IASB framework
■ Provisions
■ EPS
■ Construction contracts
■ Intangible NCAs
■ Impairment



BPP

■ Consolidated income statement (P&L) and/or balance sheet
■ Accounts preparation/restatement with adjustments
■ Interpretation and/or cash flow statement
■ Theoretical/conceptual question




FTC
■ Q1 (25 marks): Consolidated income statement (P&L) and/or balance sheet with one subsidiary plus associate (including adjustments for fair values, unrealized profit, intragroup trading, goods/cash in transit. Discursive part (b) on fair values or other group.

■ Q2 (25 marks): Accounts preparation/restatement with adjustments e.g. current/deferred tax, depreciation, inventory (stock) valuation, leases, construction contracts, substance over form issues, financial instruments (amortized cost), revaluations, share issues or government grants. May include disclosure of discontinued operations, movement in reserves/ statement of recognized income & expense (gains & losses) or EPS calculation.

■ Q3 (25 marks): Interpretation and/or cash flow statement

■ Q4 (15 marks): Theoretical/Conceptual question – possibly on provisions, inflation, accounting policies, leases or substance over form issues with reference to the conceptual framework

■ Q5 (10 marks): Mixed bag question (e.g. tangible/intangible assets, impairment, deferred tax, governments grants, financial instruments, substance over form issues or EPS)