I honestly felt like I was doing a different exam to what I was lead to believe would be involved in the FR exam. Nothing on consolidation, I also have the Pirlo and Samba question which was really difficult to interpret. Also the question on free marketing I had no idea as to what to do with it, I put it as an intangible asset but on reflection I think it maybe should not of been recognised at all??? Pretty sure I’ve failed this exam ? so disappointed ?