Financial Reporting (FR) Mar / June 2021 Examiner’s report
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- Điều hướng trang này:
- Section A Here we look at FOUR
| General comments
This examiner’s report should be used in conjunction with the published March/June 2021 sample exam which can be found on the ACCA Practice Platform . In this report, the examining team provide constructive guidance on how to answer the questions whilst sharing their observations from the marking process, highlighting the strengths and weaknesses of candidates who attempted these questions. Future candidates can use this examiner’s report as part of their exam preparation, attempting question practice on the ACCA Practice Platform , reviewing the published answers alongside this report. The Financial Reporting (FR) exam is offered as a computer-based exam (CBE). The model of delivery for the CBE exam means that candidates do not all receive the same set of questions. • Section A objective test questions – we focus on four specific questions that caused difficulty in this sitting of the exam. • Section B objective test case questions – here we look at one specific question that was challenging for candidates. • Section C constructed response questions – here we provide detailed commentary around two constructed response questions and identify some of the main issue that have affected candidates’ performance in this section of the exam, identifying common knowledge gaps and offering guidance on where exam technique could be improved, including in the use of the CBE functionality in answering this question. Examiner’s report – FR March/June 2021 3 Section A Here we look at FOUR Section A questions which proved to be challenging for candidates. Question 1 tải về 0.8 Mb. Chia sẻ với bạn bè của bạn:
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