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ISA

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AA Exams › ISA

  • This topic has 3 replies, 2 voices, and was last updated 2 years ago by Kim Smith.
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  • January 24, 2020 at 3:50 pm #559828
    eoghandooher
    • Topics: 1
    • Replies: 1
    • ☆

    Do I need to reference ISA standards by number ie: ISA 16 Revaluation or is knowing procedure enough to get the mark?

    January 24, 2020 at 4:06 pm #559829
    Kim Smith
    Keymaster
    • Topics: 91
    • Replies: 6226
    • ☆☆☆☆☆

    Remember ISA is Auditing – IAS is Accounting.

    See here re ISAs – https://opentuition.com/topic/isa-11/

    Re IAS/IFRS – Where relevant to AA you will get the same marks for knowing the correct accounting treatment regardless of whether you quote a reference. That said – you are more likely to impress a marker for referencing a correct source.

    Note that “The IAS that deals with revaluation states that revaluations must be carried out … ” does NOT impress the marker. So simply state “Revaluations must be carried out …”

    February 3, 2020 at 8:47 pm #560576
    eoghandooher
    • Topics: 1
    • Replies: 1
    • ☆

    Thank you very much!

    February 4, 2020 at 7:13 am #560603
    Kim Smith
    Keymaster
    • Topics: 91
    • Replies: 6226
    • ☆☆☆☆☆

    You are welcome!

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