Q1 –Consolidation of Foreign currency or complex group，may also include other accounting complications such as financial instruments, pensions, share-based payment and employee benefits .
　　Q2 –Short accounting standard questions may included: IAS 18, IAS 16, IAS 24, IAS 37, IFRS 5
　　Q3 –Short accounting standard questions may included: IAS 19, IAS 17, IAS 12
　　Q4 –Current issue or ED (European regulators are also focusing on how companies have accounted for and disclosed goodwill impairments (IAS 36), so this would be a timely issue)
　　Note: Tips is only for reference, and lecturer is not responsible for it