SBR – Accounting standards

Marks will continue to be allocated to the principles of the standards – not for quoting standard numbers. So in the following example (see Specimen answers) the references in [ ] are not required for the mark(s) to be awarded:
“Those items which may not be reclassified are changes in a revaluation surplus [under IAS 16 Property, Plant and Equipment] and actuarial gains and losses on a defined benefit plan [under IAS 19 Employee Benefits].”