Corporate Reporting 3 for ICAN Students By: Kabiru Yusuff Aremu ACA, ACTI 08169069670 @ Apex Professional Associates
ICAN Past Questions Guide and Index
Corporate Reporting - From November 2014 till date
Group Accounts " Nov 22 Q4b - Corp Social Resp.
" May 15 Q5 - IFRS for SMEs * Nov 24 - IFRS for SMEs
" Nov 14 Q1 - Fellow Subsidiary " Nov 15 Q7 - IFRS for SMEs
" May 15 Q1 - Fellow Subsidiary " Nov 19 Q4 - IFRS for SMEs
" Mar/July Q1 - Fellow Subsidiary " Nov 19 Q6 and Nov 21 Q3- Integrated Reporting Integrated
Reporting
" Nov 20 Q1 - Fellow Subsidiary and Disposal of subsidiary " May 15 Q6 - Specialised Business
" Nov 21 Q1 - Fellow Subsidiary, Loan Acquisition, and " Nov 16 Q5 - Window Dressing
significant influence
" Nov 21 Q6 - IAS 8 and Earnings Mgt
" Nov 15 Q1 - Cons. Income Statement
" Nov 21 Q7 - Revised Conceptual Framework 2018
" May 18 Q1 - Cons. SFP & SCI
" May 22 Q3 - Regulatory Risk Mgt by SEC
" May 22 - Cons. SFP & SCI
" Nov 19 Q1 - Joint Subsidiary " May 22 Q4 - Group Restructuring
" Nov 16 Q1 - Joint Subsidiary " May 23 Q5 - Impact of COVID-19 on FR
" May 23 Q1 - Joint Subsidiary " Nov 23 Q5 - Financial Reporting Issues
" Nov 23 Q1 - Sub Subsidiary " Nov 23 Q5 - Social and Env. Issues
" Nov 17 Q1 - Piecemeal Acquisition " Nov 23 Q6 - Integrated Reporting Council
" Nov 18 Q1 - Joint Venture
Conceptual, Reg. Framework and Ethical Issues
" May 17 Q1 - Foreign Subsidiary
" May 19 Q1 - Foreign Subsidiary " Nov 14 Q6 - Going Concern
" Nov 24 Q1 - Foreign Subsidiary " Nov 16 Q7 - IFRS adoption First Time Adoption of IFRS
" May 16 Q1 - Group Cashflows " May 22 Q5 - Principle-based Accounting Standards
" May 21 Q1 - Group Cashflows and IAS 21 " May 22 Q6 - Sources of Regulatory Framework
" May 24 Q1 - Adjusting FS for consolidation suitability " May 22 Q6 - Ethics in Corp. Org, and Corp. Governance
" Nov 22 Q6 - Ethical Threats and Safeguards
Ratios Analysis " May 23 Q6b - Ethical Issues in Financial Reporting
" May 24 Q7 - Ethical Issues in Financial Reporting
" Nov 14 Q3 * May 15 Q3 * May 22 Q2
" Nov 24 Q6 3 SEC Provision Beyond FR
" Nov 15 Q2 * May 16 Q2 * Nov 22 Q2
" May 17 Q2 * Nov 17 Q2 * May 23 Q2 Accounting Standards
" May 18 Q2 * Nov 18 Q3 * Nov 23 Q2
" May 19 Q2 * May 21 Q3 * May 24 Q2 1. Mixed Questions
" Nov 16 Q2 (EPS) and Q3 (Performance Evaluation)
" Nov 24 Q2 " Nov 14 Q2 - IAS 12, Sales or Return, Revenue recognition
" Nov 15 Q3 - IAS 21, IAS 37, IAS 16 PPE)
Current Issues " May 16 Q4 - IAS 1, IAS 37, IFRS 2 & 13
" Nov 2021 Q4 - IAS 37, IAS 38 and IFRS 16
" Nov 14 Q5 - Mgt Commentary " May 16 Q7 - IAS 24, IFRS 2
" May 16 Q5 - Mgt Commentary " Nov 16 Q6 - IFRS 5, IAS 10
" Nov 22 Q5 - Disclosing Non-financial Info " May 15 Q7 - IFRS 5, IAS 16, IAS 38 & 40
" May 16 Q6 and Nov 20 Q4 - Integrated Reporting " Nov 15 Q4 - IAS 16, 37 & 38
" Nov 15 Q5 - Beyond FR " May 17 Q4 - IAS 2, 20 & 38
" May 17 Q5 - Beyond FR " Nov 17 Q3, Q4 & Q6
" Nov 17 Q7 - Beyond FR " Nov 20 Q5 - IFRS 16, IFRS 9, IAS 12
" May 18 Q7 - Beyond FR " Nov 20 Q3 - IAS 12, IAS 36
" May 19 Q6 - Beyond FR
1
Corporate Reporting 3 for ICAN Students By: Kabiru Yusuff Aremu ACA, ACTI 08169069670 @ Apex Professional Associates
2. Questions on Individual IASs " May 21 Q2 - IFRS 8
" May 23 Q7 - IFRS 8
1) IAS 36 - Impairment " Nov 23 Q3 - IFRS 8 3b is PPE
" May 17 Q3 - IAS 36 * Nov 24 Q3 - IAS 36
" Nov 18 Q5 - IAS 36 8) IAS 19 3 Employee Benefits
" Mar/Jul 20 Q4 - IAS 36 " Nov 17 Q5 - IAS 19
" Nov 22 Q4 - IAS 36 " Nov 22 Q4a - IAS 19
" May 23 Q3 - IAS 19
2) IFRS 13 3 Fair Value Measurement " Nov 24 Q4 3 IAS 26 and 19
" Nov 16 Q4 - IFRS 13 * Nov 24 Q3 - IFRS 13
" May 17 Q6 - IFRS 13 9) IFRS 15 3 Revenue from Contract with Customers
" Mar/Jul Q2 - IFRS 13 " May 17 Q7 - IFRS 15
" May 21 Q4 - IFRS 13 " Nov 21 Q5 - IFRS 15
" May 23 Q4a - IFRS 15
3) IAS 41 3 Agriculture " Nov 23 Q4 - IFRS 15 IFRS9
" May 19 Q7 - IAS 41
" May 24 Q6 - IFRS 15
" Nov 19 Q3 - IAS 41
10) IFRS 7 and 9 3 Financial Instruments
4) IAS 12 3 Income Taxes " May 15 Q2 - IFRS 9
" Nov 14 Q4 - IAS 12
" Nov 23 Q4 - IFRS 9
" May 16 Q3 - IAS 12
" Mar/Jul Q6 - IFRS 9, IFRS 13
" May 18 Q5 - IAS 12
" May 23 Q6a - IAS 12 11) IFRS 7 and 9 3 Financial Instruments
" May 24 Q3 - IAS 12 " May 22 Q1a - IFRS 16
" Nov 24 Q4 - IFRS 16
5) IFRS 5 3 Non-Current Asset held for Sale " Mar/Jul 2020 Q5 - IFRS 16, IAS 8
" May 18 Q3 - IFRS 5 " Nov 19 Q2 - IFRS 16, IAS 40
" Mar/Jul 2020 Q2 - IFRS 5
" Nov 22 Q7 12) Others
" May 23 Q4b " Nov 14 Q7 - IAS 8
" May 18 Q6 - IAS 21
6) IAS 37 3 Provisions and Contingencies " Nov 18 Q2 & Nov 2020 Q6 - IFRS 2
" Nov.19 Q5 - IAS 37 " Nov 20 Q2 & Nov 2021 Q2 - IAS 33 EPS
" Mar/Jul 2020 Q3 - IAS 37 " May 21 Q5 - IAS 37 and IAS 10
" Nov 23 - IAS 37 " May 21 Q6 - IAS 12, IAS 36 & IFRS 10
" May 24 Q5 - IAS 34
7) IFRS 8 3 Operating Segments " Nov 24 Q7 - IFRS 1
" Nov 18 Q7 - IFRS 8
