[willgarmey]

Found the exam to be quite difficult and hard to answer the requirements in the allocated time. The questions surrounding brand awareness and brand loyalty threw me from the outset. The question in the final section about budget setting and variance, I found difficult to answer and time consuming.

Unfortunately, I’m fully expecting to resit.

[willgarmey]

I was caught completely off guard by the sustainable and integrated reporting questions. I had little retained knowledge from previous exams and seemed to somehow completely avoid these when revising.
The exam threw up some strange questions and some which I felt totally unprepared for.
On the balance of things I can only hope that I interpreted the questions correctly and gave enough to pass.

These are the Q’s I had.

Q1 a Defined benefit plan
b Goodwill
c de recognition of Financial assets
Q2 a Ethics
b credit losses
c credit loss calculation
Q3 a Oil field case study
i why it is not a bus combination
ii decommission
iii emission Allowance
iv inventory
v effect of closure of oil field
Q4 a Sustainable reporting and integrated reporting
b risk of raw material to be added in sustainablity report
c government grants / intangible assets
d effects of forex and and adjusting events

[willgarmey]

I struggled on the exact same question, believe it was question 3c.

Ended up waffling a bit. Hopefully picked up some marks from that.

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