Chapter 1

Syllabus A. International sources of authority

Chapter 2

Syllabus B. Elements of financial statements

B6. Inventories

  1. B6. Basic Inventory

B8. Liabilities – provisions, contingent assets and liabilities

  1. B8. Provisions
  2. B8. Some typical examples
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B9. Accounting for employment and post-employment benefits

  1. B9. Pensions Introduction
  2. B9. Defined Benefit Scheme - Terms
  3. B9. Defined Benefit - Illustration
  4. B9. Defined Contribution Scheme
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B11. The effects of changes in foreign currency exchange rates

  1. B11. Foreign Exchange Single company
  2. B11. Foreign currency - extras
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B15. Fair value measurement

  1. B15. Fair Value
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Chapter 3

Syllabus C. Presentation and additional disclosures

C4. Accounting policies, changes in accounting estimates

  1. C4. IAS 8 Changes in accounting policies and accounting estimates
Chapter 4

Syllabus D. Preparation of external financial reports

D2. Business combinations – intra-group adjustments

  1. D2. Intra-Group Balances & In-transit Items
  2. D2. Unrealised Profit

D4. Business combinations – associates and joint arrangements

  1. D4. Associates
  2. D4. Joint Ventures
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