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　　Section A: Question 1

　　Consolidated statement of financial position including goodwill calculation and step acquisition accounting (IAS 27, IAS 28, IFRS 3 & IFRS 10)

　　Section B: Question 2 and Question 3

　　- Employee benefits (IAS 19)

　　- Government grant (IAS 20)

　　- Financial Instruments: Presentation (IAS 32)

　　- Joint Arrangements (IFRS 11)

　　- Non-current assets and relevant impairments (IAS 16, IAS 38, IAS 40 & IAS 36)

　　- Share-based payment (IFRS2)

　　- Operating Segments (IFRS 8)

　　- Financial instruments (IFRS 9)

　　Section B: Question 4

　　Revenue from Contracts with Customers (including IAS 18 Revenue)

　　Note: It shall be noticed that the question spotting is based on the lecture’s experience and past year paper questions data. The student is highly recommended to review all the previously lectured topics before sitting the P2.