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Hi, during my mock exam i wrote as a heading
CSFP, SOCIE, SOFP etc… and the marker wrote that this is not correct proforma and this can be worth 1-2 marks – so to my understanding i should write full e.g.
XYZ
Consolidated Statement of Financial Position as at 31.12.2010What’s your opinion about this?
I see no marks in any of the official marking guides for writing out “Statement of Financial Position” – do you?
Do you know the marker or is it some anonymous person?
If you know him / her, ask them to show you where, in the ACCA’s marking scheme, it suggests that there are ANY marks available for writing out a heading? Let alone 1 – 2 marks. For Heaven’s sakes, that’s between 5 and 10 marks in the exam!
Total nonsense!
Hi,
My concern is on the Statement of Profit or Loss and Other Comprehensive Income (IAS 1 revised), under Other Comprehensive Income, what is meant by that term ‘Items that will not be classified to profit or loss’?Thank you in advance.
MonicIt means “non-trading items” or matters not occurring in the ordinary course of the entity’s business. Things like revaluations
Ok?
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