In section b of paper, there is always question requiring lots of narrative writing about standard, accounting treatment, etc.
And I know there should be lots of practices of questions of past paper.
Do you think that reciting the key points of the questions i practiced will be an efficient way to prepare? If i can learn it off, is it enough to pass? If not, could you give me some ways?
You’ll find that there are typically two “professional” marks for clarity of explanation.
Learning the key points is a good start, but you need to be prepared to fill out these key points.
You also mention that there is always “a question”. More often than not, there are two questions which require analyses of appropriate accounting treatments as well as a “topical” question. You need to get yourself mentally prepared to be “writing” for 65% – 70% of the exam