高頓網(wǎng)校小編分享給大家的Becker Professional Education Tips
　　F7
　　• Consolidation issues.
　　• Revenue recognition.
　　• Substance vs form.
　　• Convertible instruments (IFRS 9).
　　• Accounting for taxation, as part of final accounts question.
　　• Provisions and contingencies.
　　F8
　　• Audit risk.
　　• Auditor’s report.
　　F9
　　• Read the examiner’s/exam team’s articles – capital asset pricing model, myopic management, equivalent annual costs and benefits, business valuation, advanced investment appraisal, foreign exchange risk and its management, and introduction to Islamic finance.
　　• IRR.
　　• WACC.
　　• Bond valuation.
　　• Dividend policy.
　　P1
　　• Corporate governance (CG) concepts, underlying fundamentals and arrangements.
　　• CG in other organisations
　　(e.g. public sector, NGOs).
　　• Types and forms of CG (e.g. rules based, principles based, insider, outsider systems, UK Corporate Governance Code, SoX).
　　• Agency theory, stakeholders, Mendelow.
　　• Board structures, CEO/chairman, directors, non-executive directors, committees.
　　• Internal control and business risk, Turnbull.
　　• Ethical theories and business codes – Kohlberg, Gray, Owen and Adams, Tucker, AAA.
　　• Professions and the public HEALTH interest. WARNING ? Corporate social responsibility, corporate citizen, footprints and sustainability.
　　• Integrated reporting, social and environmental auditing.
　　P2
　　• Consolidations in Q1.
　　• Disposals and complex groups
　　(last examined June 2010).
　　• Disposals (December 2009).
　　• Step acquisitions (December 2011).
　　• Cash flow (Dec 2013).
　　• Foreign Sub (June 2010).
　　• Complex group (Dec 2012 and June 2013).
　　• Consolidated profit or loss was examined for the first time in over three years in the June 2014 paper.
　　• Foreign subsidiaries have not been examined for a few exams.
　　• Financial Instruments (IFRS 9) to include hedge accounting, (questions on this topic tend to appear in most exams).
　　• Employee benefits (IAS 19).
　　• Leases (IAS 17).
　　• Share-based payments (IFRS 2).
　　• Impairment of assets (IAS 36).
　　• Deferred tax (IAS 12).
　　P5
　　• Budgeting.
　　• Financial performance indicators such as NPV and MIRR.
　　• Activity based management.
　　• Fitzgerald and Moon building block model.
　　• Six Sigma.
　　P7
　　• New audits, tendering.
　　• Planning, materiality, sampling, analytical review.
　　• Audit, business or material misstatement risk.
　　• Group audits, goodwill, joint audit, joint ventures.
　　• Assurance services, PFI, KPI, due diligence, forensic audit, reviews, insolvency (UK and Ireland students only).
　　• Ethics, practice management and other professional issues.
　　• Any audit matter covering IFRS (IAS 1 to 40 and IFRS 1 to 15 – see P2 syllabus).
　　• Close down procedures, opening balances, comparatives, other infor- mation, going concern, subsequent events, representation letter, emphasis of matter, audit reports.
　　• Outsourcing, service providers, use of an expert.
　　• Corporate governance, internal audit (relating to ethics, outsourcing), audit committees.
　　• Current issues (e.g. quality control and professional scepticism) including integrated reporting.