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As we need to memorize the formats for SFP and SPL in order to attempt the section C questions.
Now, my issue is, is it necessary to mention each and every part of the format in the answer? for e.g. if there’s nothing related to non-current assets held for sale in the question so in that case can we skip that?
You only need to include what is relevant to the exam question, so do not include line items for what is not going to be included. To help identify what you need to include then you can use the trial balance given in the question.