Hi there, just a little bit of a heads up, I took the INT variant and do not expect Q1 and Q2 to come out as the same as past year exams. Our sitting has increased the difficulty of both of these 2 questions so much and incorporates way too much other accounting standards in both of these questions rather than purely just conso F/S or cash flow and ethical implications of account managers trying to manipulate figures to get bonus.
Try to cover and understand all of the accounting standards and read all the relevant technical articles in the ACCA website as I can tell you that our study text does not cover some of the current issues which is tested in SBR exam.
You can check the previous comments of what came out in the Dec exam but it differs with UK and INT variants.
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