how are accounting standards tested in paper f7?

Are they tested as a part of the main 30 mark consolidation question? Or are they tested in other 2 15 mark questions? I’ve been watching lsbf lectures and Francis braganza says they’re not tested as apart of the scenario of the main question. I don’t know if it’s true. I haven’t practiced past paper questions yet as I’m still working on the theory part(hopefully will start practicing at the end of this month)