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Past Paper Analysis - AAFR

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ZEESHAN LIAQUAT
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268 views

Past Paper Analysis - AAFR

Uploaded by

ZEESHAN LIAQUAT
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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CFAP 1 - AAFR

Past Paper Analysis - Last 15 years


By: Sir Ammar Ahmed

Question numbers
Course Contents S 08 W 08 S 09 W 09 S 10 W 10 S 11 W 11 S 12 W 12 S 13 W 13 S 14 W 14 S 15 W 15 S 16 W 16 S 17 W 17 S 18 W 18 S 19 W 19 W 20 S 21 W 21 S 22 W 22 S 23

Group Financial Statements


Basic Consolidation 1 1 1 4 4 4 1, 4
Basic Equity Acc. / Prop. Consolidation 1 1 4 1 1 1 4ii 4 1c 1a
Changes in holding 1 1 1 1 1 1 2 4 2 3 3 4 1
Complex Groups 1 2 1 3
IAS 28 ( Foregin associate) 1b
Foreign subsidiary 1 6 1 1 1 5 4 2 4 4(i)
Statement of cashflows 4 3 1 5 5
Income taxes in consolidation 3 4

Asset related standards


IAS 20 2b
IAS 36 2 2 1a 1 1a
IAS 38 6 6 2 2 6ii
IAS 40 6 2b
IAS 41 5a
IFRS 5 2a 5b 1a 1b 1b
IFRIC 1 5 3 5

1c, 2a
Financial instruments 2 6 1, 2 4 2 5 7 2, 3b 2a, 2c 6 3 4b 5, 2b 4 3ii 5 2 1 1a, 4(i) 2a, 3 1, 4(iii)
(i),

Other Standards
IAS 8 4
IAS 10 / 37 2
IAS 12 3 7 4 3 1 4 2 2b
IAS 19 5 3a 2 1d 4(ii) 2a
IAS 21 2 3i
IAS 33 4 6 2 4 3 3 6 2a 7
IAS 34 7
IFRS 2 3 6 7 3b 4a 6b 6i 1a 4 4(ii) 4(i) 3a
IFRS 8 5 5
IFRS 13 1b
IAS 29 5b
IFRS 15 2 2 2 2, 3 4 4i 5 1a 3 1a 2a 3b
IFRS 16 1 3a 3 3 6a 4 3 4 4(iii) 4 (iii) 3 4(ii)

Specialized financial statements


Bank 5 4 6 6 5 5 7 6 3b 3 5
Insurance 5 3 2 4 4 6b 3 5 5a
Mutual Funds 4 6 4 5 5 5a
Employee benefit trusts (IAS 26) 5 4 5

Other Areas
IFAS 6a 5b
IFRS for SMEs 3a 3
Ethics 2b 1b 2

Note - Above analysis does not include:


1. Questions related to obsolete versions of the IFRS / IAS
2. Certain general questions
3. Questions related to topics in CAF course

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