Restructure and Current Models

[dragoon_alex]

Is restructure still in P2 Syllabus?

Because some friends of mine told me that Kaplan and BPP study book have not record restucture any more, but the examiner article in this year still included in restructure, so is it possible come in exams?

Furthermore, what about using current models for consideration (eg acquisition, disposal), I had read though the Kaplan exam kit, and all the consideration questions are using new models. So is it possible come in the exams?

Can anyone resolve this issue for me, please?

Many thanks

[Veda]

Hi Alex,

Restructring is still in the exam syllabus. Yes it is included in the examiner's article and it might be examined.

What is current models for consideration?

Is it the new method of calculating of goodwill introduced by IFRS 3 Business Combinations Revised.

Please confirm.

If you are saying about the same, then it is highly examinable & one should study it thoroughly.

Regards,
Veda

[dragoon_alex]

Hi, Veda

Thanks for your explain restruction in exam syllabus.

I'm not talk about the model calculate goodwill in consideration I mean the way calculate disposal, and acquisition. You know that under then current model and new model are complete two different way to calcaulate it. So I just confused what model I will use in the exams...

Can anyone explain for me?

Many thanks