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AA Exam – IFRS Standards

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › AA Exam – IFRS Standards

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Kim Smith.
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  • November 2, 2020 at 6:26 pm #593878
    akmarb
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Hi,

    In the exam, will we get a mark even if we don’t know the exact standard?

    For example, one of the substantive procedures is to review the disclosure of redundancy provisions to ensure compliance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets.

    Thank you

    November 3, 2020 at 7:09 am #593901
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8349
    • ☆☆☆☆☆

    These are from the published M/J19 answers:
    “Review any disclosures made of the employment tax accrual and assess whether these are in compliance with accounting standards and legislation.”

    “In addition, the disclosures for this loan note should be reviewed in detail to ensure compliance with relevant accounting standards.”

    I think that answers the Q – you certainly won’t be penalised for stating the relevant standard!

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