- August 27, 2022 at 1:12 pm #664423EdwardParticipant
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- Replies: 1
Please can you advise if the current notes & videos are current for Dec 22 exams.
I only ask as I attempted this subject a few years back and failed. I am attempting again in Dec and note there has been no changes to the notes or the videos.
Thought it best to check before making a start.
Edward McGarrySeptember 1, 2022 at 7:28 pm #664888P2-D2Keymaster
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Glad to have you back and you are right in that the notes and videos are valid for the December’22 exams. Depending upon when you last sat the exam will depend on what has changed. Things to note are:
– Only extracts from the SCF are examinable
– Capital maintenance is no longer examinable
– Leases is examinable under IFRS 16 (not the old IAS 17)
– Revenue is examinable under IFRS 15 (not the old IAS 18) plus note how we now have to calculate the contract asset/liability
– Associate PUPs has now been formalised by the ACCA as how they expect them to be treated.
Hope that helps and best of luck with the studying.
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