This should really have been asked in the p2 Ask ACCA Tutor forum! P2D2 doesn’t have as much available time as I do, but he WILL get back to you in time … you eeed to be patient
However, since I’m already here, IAS 17 no longer exists so why would any examiner ask you an exam question on that IAS
It would be the equivalent of the F4 examiner asking a question on the Joint Stock Companies Act of 1875!