*** December 2022 ACCA FR exam – Instant Poll and comments ***

oh not sure about the answer but i chose ROCE :/
yeah the cost of investment one you should use of associate i believe should have the apportioned profit if i am right

Finally sat paper today and it was bizarre to say the least. Sect A was random but section B had questions on Agriculture, inventory etc that are so small in grand scheme of things to include these is mad. Section C was ok but quite hard – Goodwill question difficult, ratios was ok and then single entity P&L which was very wordy – Acca you cannot expect students to read through so much information when this exam is so time pressured. Really obscure parts of syllabus tested in relation to theory is very poor. Hoping for a pass but reading forum many people found either exam difficult. Usually FR is a fair paper but this sitting ACCA seems to have it even harder – need consistency in terms of fairness for these papers.