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Ive complained and sent a long email to ACCA as well. This paper was a joke.
If I was a head of an organisation, I would not hire someone who passed this paper cos simply it was not fair.
Hiring someone who just knows conceptual framework but doesn’t test them on consolidation, IFRS and IAS but instead just IAS 12 (12-14 marks). ACCA is coming across as a scam whilst other people under CIMA and ACA are qualifying. There must be a reason why CIMA is quite popular now…
This paper was not fair. I learnt all the accounting standards – IAS, IFRS: you name it.
But a 7 mark question on IAS 2? Are you serious? So you’re saying someone can know IFRS 16 but not know IAS 2 and fail?
And conceptual framework embedded in all questions pretty much – really not fair. So someone who knows conceptual framework but can’t do a consol BS/PL or know harder IFRS can pass and be an ACCA accountant? compared to someone who doesn’t read the news?
14 marks on the most vague deferred tax question?
Honestly ACCA, I’m quitting altogether – stop stealing my money. I don’t want to be an ACCA accountant where people pass cos they know “concept”ual framework. P2 was better in that respect, it actually made sure you knew your accounting and standards and how to make a proper consolidated account.
If you haven’t gathered – hardest and weirdest ACCA paper