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Question 4 Current Issues

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Question 4 Current Issues

  • This topic has 2 replies, 2 voices, and was last updated 9 years ago by account33.
Viewing 3 posts - 1 through 3 (of 3 total)
  • Author
    Posts
  • July 23, 2016 at 4:19 pm #328528
    account33
    Member
    • Topics: 26
    • Replies: 28
    • ☆☆

    Hi,

    How should I prepare for question 4 on current issues?

    Many thanks.

    July 24, 2016 at 10:00 pm #328713
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7207
    • ☆☆☆☆☆

    Hi,

    I’d ensure that you attempt the most recent past exam paper questions. Although the same topic would not be examined again, the style of the question is consistent. Usually you are expected to know the issues in the current standard and why it therefore needs to change. Following this you would be expected to apply the new rules or potential new rules.

    When there is a change in an accounting standard it is because the current standard does not meet the definitions in the framework (leases), or is not consistent with US GAAP (provisions or revenue), or it is no longer fit for purpose (impairment of financial assets).

    Thanks

    July 26, 2016 at 11:57 am #329206
    account33
    Member
    • Topics: 26
    • Replies: 28
    • ☆☆

    Very helpful.

    Many thanks

  • Author
    Posts
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