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Hello, I notice that the lecture notes on P38 provides a table of all the account standards for the examinable topics. Does it mean we have to remember the exact name and the number of the standards?
From previous experience, I had an impression that we do not have to quote the standards as long as we remember the treatment and associated content. Does this still hold true in AAA?
Thanks,
Gordon
Hello again! Short answer – yes!
You need to know, for example, how to measure and account for an impairment loss (and reverse it, when required) but not which IAS or IFRS has the requirement(s).
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