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I would like to know if drawing the group structure in working 1 of the Consolidated Statement of Financial Position attracts any marks and if so how many.
I doubt very much that it attracts any marks at all
You WILL need it when you move on to P2 and, if you were on one of my courses, I would INSIST that you draw the group structure
After so many years of teaching this stuff, my lectures reflect what I consider to be the safety way of tackling these questions but, hey, if you think that you have a better approach, you go for it