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IAS and IFRS

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › IAS and IFRS

  • This topic has 3 replies, 3 voices, and was last updated 9 years ago by MikeLittle.
Viewing 4 posts - 1 through 4 (of 4 total)
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  • July 1, 2016 at 5:10 pm #324540
    Saimon
    Participant
    • Topics: 123
    • Replies: 55
    • ☆☆

    Do i have to memorise all the IAS and IFRS for exam

    July 1, 2016 at 5:21 pm #324541
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    You need to know about as much of the IAS / IFRS as is covered in lectures, course notes and mini-exercises

    Do you mean “Do I need to remember all the IAS numbers and IFRS numbers and their titles?”

    Here is my standard reply!

    There are NO marks for quoting ISA numbers nor titles

    There are NO marks for quoting IAS numbers nor titles

    There are NO marks for quoting IFRS numbers nor titles

    There are NO marks for quoting FRS numbers nor titles

    There are NO marks for quoting law section numbers nor titles

    There are NO marks for quoting titles of legislation

    There are NO marks for quoting ED numbers nor titles

    So, if there are NO marks for quoting these numbers or titles, why try to learn them?

    July 3, 2016 at 1:08 pm #324625
    seista
    Member
    • Topics: 39
    • Replies: 11
    • ☆☆

    Im sorry to be asking this but do we have to memorise the contents of ias ?for eg in the course notes it is given Ias 10 explains control .
    Do we just have to know them or memorise it ?
    Sir as u said we dont have to memorise titles but is there any possiblity of having to explain any ias in exam ?

    July 3, 2016 at 2:19 pm #324632
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23321
    • ☆☆☆☆☆

    “Sir as u said we dont have to memorise titles but is there any possiblity of having to explain any ias in exam ?” – you have to know what the IAS says is the appropriate accounting treatment of those matters covered by the IAS

    You should, FOR EXAMPLE, know how earnings per share is calculated, what is the rule for accounting for contingencies and how to treat impairments of intangible assets

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