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Do we lose marks if we abbreviate words on the Statement of Financial Positions ?
No, but you’ll lose precious time if you waste your efforts writing out the words in full!
The exam is testing your accounting / financial reporting skills, not your ability to write “Intangible Non-Current Assets” or “Statement of Financial Position”
INCA and SoFP are totally adequate (and they were just examples! There are loads of others to be abbreviated)
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