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In exam June 2010 question number 4 and 5 was on Substance over form and on IAS 23.
DOES THIS MEANS THAT FOR DECEMBER 2010 WE WILL NOT GET QUESTIONS ON SUBSTANCE OVER FORM AND IAS 23????PLEASE REPLY
Ulitamately, anything in the syllabus can be tested in the exam so it would be unwise to “question spot” and not concentrate on studying areas of the syllabus just because they were assessed in a recent paper.Its also worth bearing in mind that even if these areas are not assessed in questions 4 and 5 in the next paper valuable marks might be awarded to these areas in question 2.Also IAS 23 in particular may be assessed in conjunction with a question focussing on other standards such as IAS 16 or IAS 11.
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