Current issue

1. See ACCA’s Syllabus and Study Guide – syllabus area G and the note about current issues in the “approach to examining the syllabus” section. The syllabus references EDs, etc which are listed in the examinable documents.

2. You will have to look at these Qs & As as updated by an Approved content provider. ACCA does not update them once published. (If the answer you are looking at references IAS 17 it is obsolete.)

See at the bottom of this page https://opentuition.com/acca/aaa/ the links to essential ACCA study resources.

I suggest you read the sale and leaseback section in Chapter 19 of OpenTuition’s SBR notes.

Click on this at the bottom of page https://opentuition.com/acca/aaa/
Advanced Audit & Assurance (INT) – syllabus & study guide September 2018 to June 2019

Or select AAA from the ACCA Qualification on this page https://www.accaglobal.com/uk/en/student/exam-support-resources.html and select “Syllabus and study guide”.

I have no insight into what may be examined so can only recommend that you read for yourself. Current issues are syllabus area G and how they will be examined is summarised on page 5 as follows:
Syllabus section G on current issues may be examined in Section A or B as appropriate. Current issues is unlikely to form the basis of any question on its own but instead will be incorporated into the Case Study or either of the Section B questions dependent on question content and the topical issues affecting the profession at the time of writing.