DipIFRS Mock Exam Nov 2021

Language: English

Instructors: Mr. Ramanujam Narayan

Why this course?

Description


	Exam Instructions
		DipIFR Exam Guide
		CBE Functionality Guidance
	Question 1
		Question on Consolidation: Alpha & Beta
		Exhibits
		Draft Statement of Financial Position
		Note 1 - Alpha's investment in Beta
		Note 2 - Intra-group trading
		Note 3 - Long-term borrowings
		Note 4 - Pension liability
		Requirements (25 Marks)
		Response Option: Spreadsheet
		Answer Key
		Answer Key - Q1
	Question 2
		Epsilon
		Note 1 - Inconsistencies
		Note 2 - Pending legal cases
		Note 3 - Statement of
		Requirements (25 Marks)
		Answer Key
		Answer Key - Q2
	Question 3
		Financial Reporting: Delta
		Note 1 - Temporary differences
		Note 2 - Agricultural activity
		Requirements (25 Marks)
		Response Option 1: Spreadsheet
		Answer Key
		Answer Key - Q3
	Question 4
		Gamma prepares consolidated financial statements
		Note 1 - Impairment of goodwill
		Note 2 - Purchase of machine
		Requirements (25 Marks)
		Response: Spreadsheet
		Answer Key
		Answer Key - Q4

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