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Discussion part

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Discussion part

  • This topic has 1 reply, 2 voices, and was last updated 12 years ago by MikeLittle.
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  • May 29, 2013 at 9:04 am #127586
    Ren
    Member
    • Topics: 3
    • Replies: 1
    • ☆

    Hi Mike, when answering the discussion section of an exam question in P2, is it necessary to quote specifically which Ifrs/ias standard, like “according to IAS 36…”? What’s your advice if I forget which number of the stand I’m going to talk about? Thanks!

    May 29, 2013 at 11:13 am #127608
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23327
    • ☆☆☆☆☆

    There are no marks (at least, there shouldn’t be) for quoting an IAS / IFRS number. In an extreme situation, where you have scored 49% on initial marking, the marker could look through your script a second time trying to find that extra half mark which would get to to 49.5% rounded to 50%

    In practice, where you find the need to quote a reference number, you can always look it up on the internet.

    What IS important is that you know the contents / requirements of the standards

    Does that help?

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