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How to write if not remember full name and number of accounting standard

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › How to write if not remember full name and number of accounting standard

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by Stephen Widberg.
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  • August 27, 2022 at 11:09 am #664417
    phuongmore
    Participant
    • Topics: 103
    • Replies: 106
    • ☆☆☆

    Dear Sir,

    In case I can not remember the full name and number of accounting standard in SBR exam, can I write as bellow ?

    Relevant accounting standard on PPE ( instead of IAS16 Property, Plant and Equipment) requires the useful life of an asset to be reviewed at least each financial year end.

    Relevant accounting standard on revenue (instead of IFRS15 Revenue from contracts with customer) requires the entity to identify the performance obligations in a contract.

    Thank you.

    August 29, 2022 at 4:34 pm #664597
    Stephen Widberg
    Keymaster
    • Topics: 15
    • Replies: 3075
    • ☆☆☆☆☆

    That’s fine. I actually fine standard numbers irritating.

    You just need to write the correct rule. No need to say it’s from a standard!

    EG INVENTORY MUST BE AT LOWER OF COST AND NET REALISABLE VALUE.

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