Stating IAS and IFRS number

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October 24, 2017 at 1:24 pm #413052
conor
Member
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Hi

In the Exam do we get marks for the exact IAS and IFRS number stated for eg Will i get marks for stating under IAS 21 the effects of changes in foreign exchange rates. Or can I simply define without stating IAS 21 and move on.

In essence should I learn off by heart all the IAS/IFRS numbers?

Thanks
October 29, 2017 at 8:27 pm #413653
P2-D2
Keymaster
- Topics: 4
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Hi,

You don’t need to learn the standard numbers and you don’t need to quote them in the exam as you do not gain any extra credit for doing so.

Thanks
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