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1. In December 2018, question 2 (a), for the gearing, may i ask how they calculate 2.3 for 20×7 and 6.4 in 20×8 ? because i can’t really seem to get this number with long term debt / total equity or long term debt / (total equity + long term debt )
2. i notice that all of the past papers for ACCA P7 used the briefing note. Was there any past papers which have not used briefing note ?
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14.7/2.3 = 6.4
12.9/5.7 = 2.3You would not have lost many marks, if any, had you left the provisions out of the top line.
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You have said that all the past papers used a briefing note so that answers your question.
There is no reason that I can see, however, why you could not be asked to write a letter, an email or an extract from a report. Really, the content of all would be the same with some changes to layout (like addresses for a letter).
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