2009（ACCA）P2冲刺串讲 – PAPER P2 FINAL REVIEW PPT资料

Contents – group accounting
Review of what you are required at Paper F7 stage
Review of the effects of newly issued IFRS on simple group question
Effects of newly issued IFRS3 and IAS27 on complex group question
Indirect holding
Piecemeal acquisition
Disposal
Foreign currency translation
Group cash flow statement
GROUP ACCOUNTING
The concepts and basic principles in relation to consolidated financial statements are involved in:

IFRS 3 Business Combinations (revised in January 2008)
IAS 27 Consolidated and Separate Financial Statements (revised in January 2008)

IAS 28 Investments in Associates
What you are required at Paper F7 stage
Preparation of consolidated statement of financial position under the circumstance of a single group

Calculation of goodwill, NCI and consolidated reserve
Dealing with FV adjustments
Dealing with intercompany items
Dealing with pre-acquisition dividend
Dealing with associate
inclusion in or exclusion from consolidation