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poor time management on my side. spent 20 minutes more than i should on the ethics question about ai and sustainability. this resulted in ~14 marks not attempted well in q1.
q1 was on forex and soplci. again, did poorly as there were more practice questions on sofp than on soplci. goodwill and forex changes were manageable, though its very hard on the number crunching.
the tricky questions for me were separate performance obligations. and the sale and leaseback. once again, poor exam technique for taking too long to deliberate, going back and forth. also, poor time management on ethics earlier also leads to rushed answers later on.
loan notes and allowance was a weird question for me. never seen anything like that. hope i can manage to scrap some basic marks.
i would be glad if i passed. at the same time, i think i have done enough in preparing for this exam. there’s nothing else better than i could have done. all the best.