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发表于 2-6-2009 12:21 AM
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F7
Financial reporting
LSBF (Francis Braganza)
Question 1
Consolidated statement of financial position (balance
sheet) or CIS (CPLA), with Associates. Written
marks for International could cover examiner’s very
important August 2008 article ie IFRS 3 (revised)
Question 2
Published accounts preparation from TB or
re-drafting
Question 3
Statement of cash flow with some interpretation
Questions 4 & 5
Standards such as leasing, contracts, deferred tax,
financial instruments, impairment, EPS, etc. Study as
many as you possibly can as standards can affect Q2
& 3 as well |
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发表于 2-6-2009 12:22 AM
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F8
Audit & assurance
LSBF (Martin Jones)
■ Non current assets
■ Liabilities
■ Bank
■ Systems and computer audit
■ Going concern
■ Ethics and appointment |
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发表于 2-6-2009 12:23 AM
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F9
Financial management
FBT
■ Risk adjusted WACC calculations
■ Hedging foreign currency risk
■ Working capital management – specifically
benefits of factoring
■ NPV – specifically asset replacement
F9
Financial management
LSBF (Robert Sowerby)
■ Investment appraisal – all up for grabs
■ Cost of capital – project specific discount rates
■ Valuation – debt valuation
■ Working capital – receivables
■ Business finance – gearing and ratios |
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发表于 2-6-2009 12:26 AM
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P1
Professional accountant
FBT
■ Best practice governance
■ Board committees
■ Sound system of internal control
■ Role of internal & external audit in relation to
risk audit
■ Defining & identifying risks
■ Responsibilities for controlling risk
■ Social & environment auditing |
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发表于 2-6-2009 12:27 AM
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P2
Corporate reporting
LSBF (Martin Jones)
■ Group position statement with step acquisition
plus more
■ Deferred tax
■ Usual mix with IFRICs
■ and bucket loads of IFRS3 |
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发表于 2-6-2009 12:27 AM
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P3
Business analysis
FBT
■ Porters national diamond
■ Stakeholder analysis
■ TOWS matrix
■ ANSOFFS matrix
■ Business process re-design
■ Motivation
■ Project management
P3
Business analysis
LSBF (David Laws)
Q1 to focus more on sections D-H than in previouspapers but still with some element of strategic
analysis
Section B possibilities
■ Refinement of processes (possibly involving
changes due to IT)
■ Strategic choices
■ Quality (perhaps of information |
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发表于 2-6-2009 12:28 AM
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P4
Advanced financial management
FBT
■ WACC and overseas NPV
Ethical considerations of takeovers
■ Black-Scholes option pricing model
■ Company performance and corporate failure
■ Hedging interest rate risk
P5
Advanced performance management
LSBF (David Laws)
■ Benchmarking as a strategic management
accounting tool
■ Decision-making linked to sensitivity analysis
■ Discussion of performance indicators
P5
Advanced performance management
FBT
■ Divisional performance and also
benchmarking
■ Risk and uncertainty – including two way
data tables
■ Non financial performance – balanced
scorecard
■ Culture and ethics
■ Corporate failure
■ Profit calc – financial performance
P6
Advanced taxation
FBT
■ Corporation tax with group relief and capital
gains groups
■ Incorporation of a company
■ Inheritance tax with capital gains and overseas
issues
■ Pensions
■ Enterprise investment schemes
P7
Advanced audit & assurance
FBT
■ Ethics
■ Audit reports
■ Evidence gathering
■ Assurance engagement
■ Prospective financial information
■ Planning and risk groups |
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发表于 2-6-2009 12:52 AM
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发表于 2-6-2009 12:59 AM
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发表于 2-6-2009 01:25 AM
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回复 2137# whitehairbin 的帖子
感谢你的tips分享,你会有好报的 |
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发表于 2-6-2009 10:58 AM
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感谢楼上几位无私分享, 谢谢! |
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发表于 2-6-2009 06:09 PM
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可以选择混合考.例如p1加p3加p4一起的.不用全部p1-p3学完再去学optional
1.ksa p1最好是philip,是part-time,不过part time的时间也是周六,周日.full time 学习的学生完全可以去学的.register的时候就说under philip的class就可以了.其实,即使是fulltime学习p1很多时候也是临时改成和parttime一起上课的.
2.p1的philip有progress exam 的,不过是志愿考的,想去就去.
ksa就好比是大学,都是要靠自己,老师把要讲的东西都讲了,其他的就自己努力哦.
和某些学校不同,天天逼你学习.
3.有图书馆,很小.如果你要和mmu,sunway比...
最重要的是老师讲的东西让你一下子就明白了. |
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发表于 2-6-2009 07:36 PM
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KSA Sanjeetha 的 Tips 很准下,
今天F4里10题中8题,可惜其中一题她给的Company Amendment 没读到
可惜啊~~~今晚去烧 notes  |
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发表于 2-6-2009 09:27 PM
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回复 2148# ~PSP~ 的帖子
我也要烧,可是要等成绩出先
今天F4考试状况还算不错,写到手痛= = |
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发表于 2-6-2009 11:08 PM
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原帖由 cc11 于 2-6-2009 06:09 PM 发表 
可以选择混合考.例如p1加p3加p4一起的.不用全部p1-p3学完再去学optional
1.ksa p1最好是philip,是part-time,不过part time的时间也是周六,周日.full time 学习的学生完全可以去学的.register的时 ...
据我所知,只有旧的考生可以混合考,新考生就要先考P1到P3。 |
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发表于 2-6-2009 11:27 PM
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发表于 2-6-2009 11:33 PM
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悲剧啊...我的p7
第一题看了直接傻眼,不明白在讲什么东西
随便写了一堆东西,有谁拿p7可以解释下第一题在说什么 |
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发表于 2-6-2009 11:53 PM
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发表于 3-6-2009 12:07 AM
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发表于 3-6-2009 12:07 AM
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