Reporting framework

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August 28, 2022 at 6:21 am #664490
ilham9089
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I’m seeing a lot of references in the answers to “relevant accounting standards”. Isn’t IFRS the only one that is relevant for the exam? In some answers it would mention IAS and then in some it would say “in accordance with relevant accounting standards/legislation”. Not sure which one I should mention in my answers.
August 28, 2022 at 9:05 am #664503
Kim Smith
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It’s because you’re not required to specify IFRS Standards by number/name that they are referenced generically. If given by name in a past answer it is for info only – it is not a requirement for the exam.
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