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How was your March 2025 ACCA FR exam?
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I feel like section A and B were harder than the mock or past papers.
Section C was easier than past papers and mock. i got the consolidation (sploci) not too many adjustments except URP excess depcn and intra group sales imagine that.Ratio qn was for single entity, it was okay.
SECTION A AND B WTH was that. how you saying a full month of depreciation is charged in Month of Aquisition and none in Month of disposal…… mean while its a mid year disposal 🙁 what happened to using YEARS ???For section C i have calculated investment share for the associate, dividend adjustment, acquisition was not full year so i had to adjust all the figures in the FS to 9 months instead of taking whole figures as stated.
Also depreciation adjustment and unrealised profitOmg same here! ? I was like, wth charged in first month and no charge in last month?!? Also, all of the questions about the regulations, like 50% of section A was about that, the other 50% was ratios and performance analysis. Felt like a PM exam rather than FR. Literally zero questions about cash flows, consolidation or P&L. Which I practiced for weeks! ? I’m devastated and praying for 51% ?
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