Q1 Consolidated statement of profit or loss with SOFP workings to possibly include goodwill, retained earnings, NCI. Adjustments to include: PURP, intra-group sales, deferred consideration, share exchange, impairment, revaluation, fair value adjustment
 
　　Q2 Preparing financial statement include statement of profit or loss, statement of financial position and statement of changes in equity from trial balance. Possible adjustments to include: depreciation, revaluation, tax & deferred tax, convertible loan, share issue.
 
　　Q3 Either a mix of statement of cash flow with some ratio analysis, or an question involving ratios.
 
　　Q4 Intangible assets, events after the reporting date
 
　　Q5 The framework, earnings per share.
 
　　Note: Tips is only for reference, and lecturer is not responsible for it.

 
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