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Only really those that came about through changes in the IFRS / IAS changes. So IAS 11 and IAS 18 are no longer examinable and IFRS 15 is
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okay. where lie the difficulties in passing paper P7.
Have you read somewhere that there are difficulties?
Very simply ….. lack of practice, lack of understanding the question requirements, lack of detail in the answers, lack of ability to remember the detail of IAS / IFRS, lack of answer planning in the exam room, lack of ability to make sufficient relevant, markable points to gain the marks available, lack of ability to write legibly, lack of ability to calculate correct time allocation, lack of ability to stop writing an answer to a 15 mark question after 27 minutes and a recurrent ability to answer questions that are not in the exam following careless reading of the question
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