Q1 Consolidated statement of profit or loss with SOFP workings to possibly include goodwill, retained earnings, NCI. Adjustments to include: PURP, intra-group sales, deferred consideration, share exchange, impairment, r*uation, fair value adjustment
　　Q2 Preparing financial statement include statement of profit or loss, statement of financial position and statement of changes in equity from trial balance. Possible adjustments to include: depreciation, r*uation, tax & deferred tax, convertible loan, share issue.
　　Q3 Either a mix of statement of cash flow with some ratio analysis, or an question involving ratios.
　　Q4 Intangible assets, events after the reporting date
　　Q5 The framework, earnings per share.
　　Note: Tips is only for reference, and lecturer is not responsible for it.