PEP Module Exam Components - Pep Module Exam Core 1

 Fair Value Measurement

 Gov't. Assistance

 Inventories

 Property, Plant & Equipment

 Cash Flow Statements

 Presentation of Financial Statements

 Earnings Per Share

 Stock Based Compensation

 Discontinued Operations

 Leases

 Business Combinations

 Financial Instruments

 Investment Properties

 Agriculture

 Construction Contracts

 Borrowing Costs

 Future Income Taxes

 Provisions, Contingent Liabilities

 Share Capital, Equity, Reserves

 Intangible Assets

 Accounting Changes

 Conceptual Framework

 Joint Venture Accounting

 Impairments of Assets

 Employer Future Benefits

 Asset Retirement Obligations

 Non-Monetary Transactions

 Disposal of Long Lived Assets

 Non-Profit Organizations

 Foreign Currency

 Related Party Transactions

 Cash Flow Projections

 Capital Investment Decisions

 Business Valuations

 Working Capital Management

 Financing Options

 Personal Financial Planning

 Analysis of Entity's Insurance Requirements

 Financial Leverage and Risk Management

 Financial Derivatives

 Capital Markets

 Discounted Cash Flows

 CAS and GAAS Standards all Incorporated

 Audit Planning and Strategy

 Audit Reports, Including Special Reports

 Review and Compilation Engagements

 Assurance Services Not Specifically Addressed in the CICA Handbook

 Internal Control Systems

 Professional Ethics and Legal Liability

 Corporate Tax

 GST

 Compliance

 Take-up of Mandrake Construction

 Residence

 Trusts and Partnerships

 Acquisition of Control

 Rollovers

 Sales of Assets vs. Shares

 S.84.1

 Redemptions

 PUC

 Shareholder Benefits and Loans

 General Concepts

 Marriage Breakdown

 Death

 Income Splitting

 Taxable Income and Taxes for Individuals

 Other Deductions

 Other Income

 Tax-Deferred Registered Plans

 Employment Income

 Principal Residence

 Captial Gains and Capital Losses

 CCA and CECA

 Income from Business or Property

 Technical Notes

 Practice Cases