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Hi there,
In attempting the SBR exam, it is reasonable to expect that we need to quote quite a number of the accounting standards throughout the 4 questions (i.e. IAS 28 Investments in Associates and Joint Ventures).
1st scenario:
Can we make it short with just including i.e. ‘IAS 28’ on all the answers for the exam, and most importantly, will this affect the marks achieved in any way?It should free up at least 10 minutes in the exam, especially when we got stuck trying to remember the quotation.
2nd scenario:
In the event that I may have forgotten the actual quotation of the applicable accounting standard, so I just jumped directly to answer the question without any quotation, will this affect the marks achieved in any way?—
There are a lot to memorise so I am trying to reduce the amount without affecting the marks achieved in the exam.
Many thanks!
No marks for quoting standard numbers or names.
What you need is a brief summary of the rule followed by an application to the scenario.
Better to summarise the rule first if possible.
Thanks Stephen!
This is the exact answer I am looking for.
Best to focus on the understanding and the evaluation of the rule of the applicable standard, rather than wasting time typing and memorising the ‘name’ of it.
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