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Hello in the exam is ok to use abbreviations
Such as: SOFP, SOPLOCI, FV, CV, etc.
Or should we on their first use put the full meaning in brackets: SOFP (Statement of financial position), or FV(Fair Value)?
Or should we not use abbreviations at all?
Which of these would you recommend?
Thank you.Following are OK – SFP, SPL, OCI (NEVER SPLOCI because I wouldn’t know if you meant SPL or OCI), IFRS, IAS. Otherwise, on first use put the full meaning in brackets.
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