Imagine, how many marks are there for writing “Statement of Changes in Equity”?
How much more are you proving to ACCA that you are a fit and proper person to gain the qualification of ACCA by showing that you can write “Intangible non-current assets”?
Even ACCA is itself an abbreviation! They don’t even call themselves by their full title! How can you be marked down for “SoFP”? or “Sh Pre”