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Stating IAS and IFRS number

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Stating IAS and IFRS number

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  • October 24, 2017 at 1:24 pm #413052
    conor
    Member
    • Topics: 2
    • Replies: 0
    • ☆

    Hi

    In the Exam do we get marks for the exact IAS and IFRS number stated for eg Will i get marks for stating under IAS 21 the effects of changes in foreign exchange rates. Or can I simply define without stating IAS 21 and move on.

    In essence should I learn off by heart all the IAS/IFRS numbers?

    Thanks

    October 29, 2017 at 8:27 pm #413653
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7065
    • ☆☆☆☆☆

    Hi,

    You don’t need to learn the standard numbers and you don’t need to quote them in the exam as you do not gain any extra credit for doing so.

    Thanks

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