hassan1989, I would say attempting questions for yourself and then comparing with answer given is more important than spending large amounts of time looking in great detail at answer if time is an issue for you. Going by past exams in ACCA as well as other professional exams, I have found a near perfect answer is often given in these type of guides ( one that would be very difficult for most people to give in an actual exam due to time constraints, stress of exam etc.). Hope this answer is of some help to you.