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In qs 1 a)part group consolidtn questions do v need to mention the reason as per the relevnt ias for a particular adjustment in the workings or simply show the figure.i see some decriptive writng of ias and ifrs in the marking scheme thts why i am worried .so do we need to show it very clearly and precisely as such why v r nt including or excluding an amt in the workings?
Thanks a lot..
Any comments similar to the one you have mentioned are there purely for your own benefit
If you get that part of a question wrong, the suggested solution is pointing out to you the source of the requirement to treat the matter in a way different from the one that you have selected
It’s not expected of you to sit and quote chapter and verse from accounting standards (nor auditing standards nor pieces of legislation)
You’re not even expected to quote standard numbers, nor titles, let alone paragraph numbers
Move on!
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