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Q2- is this cash flow hedge that euro dollar and dinar question? Was it more of a theory or do we need to have practical knowledge?
Q3- expected credit loss- was this complete theory or practical ?

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Was there any question from ifrs 9?

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Can anyone tell what were the theory topics covered ? I heard there was operating segmemt, principles while considering what to put in FS etc. Anything apart from this ?

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Tbh I didn’t read the spreadsheet part correctly because i was short of time. So i just moved on to other questions

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How was the rest of the exam? Hedging sounds like a difficult one.
Any idea about the other topics ? Aprt from hedging?

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The spreadsheet part in Artica co was of 14 marks. There was first part 5 marks NCI Increase calculation, second 11 marks theory for 3 parts and spreadsheet

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