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  Intellectual levels

  The syllabus is designed to progressively broaden and deepen the

  knowledge, skills and professional values demonstrated by the

  students on their way through the qualification.

  The specific capabilities within the detailed syllabuses and study

  guide are assessed at one of three intellectual or cognitive levels:

  Level 1: Knowledge and comprehension

  Level 2: Application and analysis

  Level 3: Synthesis and evaluation

  Very broadly, these intellectual levels relate to the three cognitive

  levels at which the Knowledge module, the Skills module and the

  Professional level are assessed.

  EXAM

  Exam format – comprise two sections

  Reading & planning time: 15 minutes

  Section A – one compulsory case study     50 marks

  SectionB–choice of 2 from 3 questions 2 x 25 = 50 marks

  100 marks

  Examiner: Graham Holt

  Examinable Documents

  The documents listed as being examinable are the latest that were issued prior to 30 th September 2010 and will be examinable in June and December 2011 examination sessions.

  International Accounting Standards (IASs) / International Financial Reporting Standards (IFRSs)

  IAS 1 Presentation of Financial Statements

  IAS 2 Inventories

  IAS 7 Statement of Cash Flows

  IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors

  IAS 10 Events after the Reporting Period

  IAS 12 Income Taxes

  IAS 16 Property, Plant and Equipment

  IAS 17 Leases

  IAS 18 Revenue

  IAS 19 Employee Benefits

  IAS 20 Accounting for Government Grants and Disclosure of

  Government Assistance

  IAS 21 The Effects of Changes in Foreign Exchange Rates

  IAS 23 Borrowing Costs

  IAS 24 Related Party Disclosures

  IAS 27 Consolidated and Separate Financial Statements

  IAS 28 Investments in Associates

  IAS 31 Interests in Joint Ventures

  IAS 32 Financial Instruments: Presentation

  IAS 33 Earnings per Share

  IAS 34 Interim Financial Reporting

  IAS 36 Impairment of Assets

  IAS 37 Provisions, Contingent Liabilities and Contingent Assets

  IAS 38 Intangible Assets

  IAS 39 Financial Instruments: Recognition and Measurement

  IAS 40 Investment Property

  IFRS 1 First-time Adoption of International Financial Reporting

  Standards

  IFRS 2 Share-based Payment

  IFRS 3 Business Combinations

  IFRS 5 Non-current Assets Held for Sale and Discontinued

  Operations

  IFRS 7 Financial Instruments: Disclosures

  IFRS 8 Operating Segments

  IFRS 9 Financial Instruments

  IFRS For SMEs IFRS for small and medium sized entities

  Other Statements

  Framework for the Preparation and Presentation of Financial Statements

  EDs, Discussion Papers and Other Documents

  ED Simplifying earnings per share: Proposed amendments to

  IAS 33

  ED Improvements to IFRS 5

  ED An improved conceptual framework for financial reporting.

  Chapters 1 and 2

  ED Fair value measurement

  ED Management commentary

  ED Financial instruments: amortised cost and impairment

  ED Measurement of liabilities in IAS 37

  ED Conceptual framework: the reporting entity

  ED Defined benefit plans

  ED Fair value option for financial liabilities

  ED Presentation of items in other comprehensive income

  ED Leases

  ED Insurance contacts

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