These are the ones who should be taking the course.
One of the requirements needs to be fulfilled to be eligible but in case you are already an auditor or a professional accountant you are eligible right away.
Candidates are advised to practice the prior papers as if they were really sitting for the examination. Past papers are published on the ACCA website and it is also recommended that candidates use the revision blanks published by the various approved content providers.
Yes, the relevant discount factors will be given to the candidates respectively.
In this case appropriate credit will be given as long as the student has answered the question and his/her workings are very clear.
A candidate should have a complete and proper understanding of each and every element in the syllabus, it is essential.
Every attempt of the IFRS course will cost around 15k-20k and of course any of the additional training charges will be an extra cost and is certainly not included in this.
Yes, although it hasn’t been tested often and many candidates do not answer this. Despite this, part of section D of the syllabus consists of the preparation of a consolidated statement of changes in equity so candidates know how to reconcile the opening and closing balances of group retained earnings.
The answer to this actually depends on the question itself both the full measurement and partial measurement of goodwill could be examinable. Full measurement includes non-controlling interests in the goodwill calculation whereas partial measurement excludes non-controlling interests.
Yes, it will be marked as anything present in the answer booklet will be marked.
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