[Robert]

Thank you open tuition 63% will do me just fine!

[Robert]

I have a question for ACCA…

Under IFRS 15 Revenue from Contracts with customers (including students):
how should you account for examination fees that have been collected for a SBR examination that doesn’t faithfully represent the study material that you have approved?

If the performance obligation of producing a fair examination has not been fulfilled, should students be entitled to a refund?

If so, will you be reporting a significant reversal in the cumulative revenue you have recognised?

[Robert]

I think the examiner needs to look at the approved study material before the exam is written. Students will leave ACCA if they’re unable to prepare properly for the exams that are set.

[Robert]

In my opinion this was nothing like the specimen exams or the September 18 paper. The BPP study materials didn’t prepare me for this exam and I thought I’d learnt the sylabus and all of the ACCA technical articles.

[Author]

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