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FTMSOnline.comACCAPaper2.5(INT)–FinancialReportingDecember2005ExaminationIntroductionACCAPaper2.5FinancialReportingIntroductionFTMSOnline.comACCAPaper2.5(INT)–FinancialReportingDecember2005ExaminationIntroduction2005Copyright©FTMSOnlinePteLtd1CONTENTSS/NPage1.LettertoFTMSOnlineStudents22.Lecturer’sProfile33.StructureofPaper2.544.IFRSsrelevanttoPaper2.555.Paper2.5Syllabus66.Examiners’FeedbackonPastPapers137.AnalysisofPastPapers158.KeyTopicsforDecember2005179.StudyTechniquesandExaminationSkills18FTMSOnline.comACCAPaper2.5(INT)–FinancialReportingDecember2005ExaminationIntroduction2005Copyright©FTMSOnlinePteLtd2LettertoFTMSOnlineStudentsHiACCA2.5OnlineStudent,WelcometoFTMSOnline!You’vetakenthefirst,andveryimportant,steptoexamsuccessinchoosingFTMSOnline.Paper2.5istoughandchallengingexamsyouwilldo!ThereisabigleapinaccountingknowledgerequiredfromPaper1.1PreparingFinancialStatements,andthedepthofknowledgerequiredissubstantial.StudentsmustbeabletobuildonthebasictechniquesinPaper1.1andtodevelopknowledgeandunderstandingofmoreadvancedfinancialaccountingconceptsandprinciples.Youwillberequiredtoapplythisunderstandingbypreparingandinterpretingfinancialreportsinapracticalcontext.InordertopassPaper2.5youaregoingtohavetoworkincrediblyhardandacquireasubstantialamountofknowledge.Youalsoneedtolearntoapplythatknowledgebydoinglotsofpracticequestions,andyouneedtothinkabouthowyoucanuseyourtimemosteffectivelyintheexam(examtechnique).HowevergoingthroughtheseminarsisNOTENOUGH.InordertogetthemostoutoftheFTMSOnlineyoumust:;Activelytryanyexercisesanddiscussionquestionsthataregiven,andbepresentinmindaswellasbody!;Makeagenuineattemptatanyquestionsthataregivenafterviewingtheseminars.Youwillbeabletofindoutwhatmistakesyouaremaking,sothatyoucanfixthosemistakesandsoavoidmakingthemintheexam.Butifyoudon’ttrythequestion,you’llneverfindout.;It’salsoreallyimportantthatyoutryallthemockexamsavailable;thesemockexamsaredesignedtohelpyoulearnalotfromtheexperienceoftryingthem.Sodo,please,trythem.;Ifyouhavetechnicalquestionsfromthesubjectareasofthispaper,youmaysendquestionstomeforadvice.OnlineExpressoptionalsoallowsyoutopurchasethemockexamseminaralongwithanotesfilecontaining2fullmockexamswithanswers.YouarealsoadvisedtoattendFTMSPremierClassroomLecturessoastolearnmorein-depthanalysisandexamplesofexaminationquestionsandanswersofallexaminableareasunderthenewsyllabus.FTMSClassroomIntensiveRevisionCoursesarealsomostwelcomebycandidateswhowouldliketoincreasetheirchanceofpassingthisACCAprofessionalexaminationpaperbyfirstattempt.Remember,wellpreparationwillensuresuccessinpassingtheACCAprofessionalexaminations,andFTMSisheretoenableyoutosucceed.Bestwishes,andgoodluckinyourstudiesBillyAngEmail:[e-mail]2.5(INT)–FinancialReportingDecember2005ExaminationIntroduction2005Copyright©FTMSOnlinePteLtd3Lecturer’sProfileBillyisaFellowmemberoftheAssociationofCharteredCertifiedAccountants(UK)andaNon-PracticingMemberwithTheInstituteofCertifiedPublicAccountantsofSingapore.BillyhasbeenthemanagerwithtwointernationalbanksandapubliclistedcompanyinSingaporeforseveralyearsbeforebecomingafull-timelecturer.Billyspecializesinfinancialaccounting/reportingandmanagementaccounting.Hisconciselecturenotesexplaincomplextopicsinaclearandeasytounderstandway.Billyhasbeenregularspeakerlecturingextensivelyforabout10yearsinSingapore,Vietnam,HongKongandChina.Billy’slecturingexposurerangesfromprofessionaldiplomatoprofessionalprogrammesforinternationalfirmsandleadinguniversitiesintheregion.BillyalsoprovidesconsultancyservicestoSMEsinSingapore,andheuseshisreallifeexperiencetomakehislecturesmorerelevanttotherealworld.FTMSOnline.comACCAPaper2.5(INT)–FinancialReportingDecember2005ExaminationIntroduction2005Copyright©FTMSOnlinePteLtd4StructureofPaper2.5SectionA:Onecompulsoryquestion25marksSectionB:Choiceof3from4questions(25markseach)75marks—————100marks▬▬▬▬▬Theexaminationis3hour.TheSectionAcompulsoryquestionwillbethepreparationofconsolidatedgroupfinancialstatements,andmayincludeasmallrelateddiscussionelement.Computationswillbedesignedtotestanunderstandingofprinciples.AtleastoneoftheoptionalquestionsinSectionBwillbeaconceptual/discursivequestionthatmayincludeillustrativenumericalcalculations.Anindividualquestionmayofteninvolveelementsthatrelatetodifferentareasofthesyllabus.Forexampleaquestiononthepreparationoffinancialstatementsforpublicissuecouldincludeelementsrelatingtoseveralaccountingstandards.Inscenarioquestionscandidatesmaybeexpectedtocommentonmanagement’schosenaccountingtreatmentanddetermineamoreappropriateone,basedoncircumstancesdescribedinthequestion.QuestionsontopicareasthatarealsoincludedinPaper1.1willbeexaminedatanappropriatelygreaterdepthinPaper2.5.SomeIFRSsareverydetailedandcomplex,particularlyrecentones.AtPaper2.5candidatesneedtobeawareoftheprinciplesandkeyelementsoftheseIFRSs.CandidateswillalsobeexpectedtohaveanappreciationofthebackgroundneedforIFRSsandwhyithasbeenintroduced.Candidatesneedtobeawarethatquestionsinvolvingknowledgeofnewexaminableregulationswillnotbes