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IFRS/IAS numbers

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › IFRS/IAS numbers

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by f6ali.
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  • January 3, 2022 at 4:21 pm #645243
    LAURAB27
    Member
    • Topics: 1
    • Replies: 9
    • ☆

    For SBR do we need to learn the specific IFRS/IAS number e.g. IFRS 13 is fair value measurements?

    obviously need to learn the content but just want to check if I need to know IFRS 13 is where I look for info on fair value.

    Many thanks
    Laura

    January 4, 2022 at 10:05 am #645271
    f6ali
    Member
    • Topics: 10
    • Replies: 342
    • ☆☆☆

    Hi.

    Its important to memorise IFRS numbers for exam purposes. It will show that you have done your preparation sufficiently and will have a good impression on the checker.
    However, if you can’t remember the specific IFRS, you can continue writing your answer by saying, for example, “In accordance with International Financial Reporting Standards, a fair value is an amount agreed to settle a liability in an orderly transaction between willing and able parties”.

    I hope this helps.

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