Summary FINANCIAL ACCOUNTING AND REPORTING

1. Ensure your candidate details are on the front of your answer booklet. You will be given time to sign, date and print your name on the answer booklet, and to enter your candidate number on this question paper. You may not write anything else until the exam starts. 2. Answer each question in black ballpoint pen only. 3. Answers to each question must begin on a new page and must be clearly numbered. Use both sides of the paper in your answer booklet. 4. The examiner will take account of the way in which answers are presented. 5. When the assessment is declared closed, you must stop writing immediately. If you continue to write (even completing your candidate details on a continuation booklet), it will be classed as misconduct. Unless otherwise stated, make all calculations to the nearest month and the nearest £. All references to IFRS are to International Financial Reporting Standards and International Accounting Standards. IMPORTANT Question papers contain confidential information and must NOT be removed from the examination hall. DO NOT TURN OVER UNTIL