[Marc]

Hard – I wasn’t prepared well enough for this and coped badly with the time constraints, although its worth saying that the examiners didn’t exactly help make it any easier………….

First, there were a very high proportion of questions specific to the content of the IAS provisions or asked within reference to an IAS provision.I mean, I know they’re important………… but they really went for it…… at least twice as many of them than in any of the mock exams.

Second the first ten or 15 questions had a higher average level of complexity than thelater stages of the paper, which was very unsettling (I didn’t recover compure too well). These guys know how to prey on the weak haha

Additional categories which seemed prominent were equity, and Parent & subsidiary and depreciation which I did ok on. There was also a receivables question which drove me mad!!! I understand the method but they always make these questions difficult to interpret (no 6 or 7)…..if anyone knows the answer it would be good to know?

I will be doing this one again in December I’m sure but it’s not the end of the world not the end of the world

[Author]

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