Importance of disclosure for P2

This topic has 1 reply, 2 voices, and was last updated 15 years ago by MikeLittle.

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December 18, 2010 at 7:56 pm #46971

johanfvw
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Good day, Is it important to focus on the disclosure requirments of the accounting standards for exams. Or should the emphasis be on the definition, recognition and measurement etc including the how and the why of the standard.

January 26, 2011 at 7:00 pm #75099

MikeLittle
Keymaster

Check out the past exam papers on the ACCAglobal website! There’s no great emphasis on the disclosures – it’s more about the definitions, recognition and measurement, the hows and the whys. But check for yourself to confirm my comments
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