peugeot wrote: »
I'm not entirely sure why you feel that intangible assets being examined in a financial reporting paper is unfair.
The Unit 11 workbook for DFS is quite clear which standards are and which standards are not examinable and IAS 38 is examinable. Therefore the examiner is perfectly within his rights to test your ability on IAS 38.
Question spotting should not be encouraged and if students do "cherry pick" which standards they "think" will be examined - then they do so at their own peril. This happened when the gearing ratio was examined in the June 07 sitting - students were saying it's "unfair", it's "not right" and "surely they'll take it into account when they mark the papers and bring the pass mark down". The fact is, if something is examinable, you should know to study for it - they won't lower the pass mark just because a student has got their predictions wrong and tuition providers are wholly negligent if they are encouraging students by saying "IAS 38 won't be tested, or will only be tested as part of a question". I've not seen the DFS paper but I think judging by the above post, one college at least has got a misinformed tutor.
I know this is not what you want to hear, Carrie but you have to take some responsibility and not place all the blame on the examiner - who appears to have set a very fair paper.