P2 exam report - ACCA Global

Examiner s report P2 Corporate Reporting June 2013 Examiner s report P2 June 2013 1 General Comments The examination consisted of four questions. Section A contained the compulsory question 1 for 50 marks and section B comprised three further questions of 25 marks from which the candidate had to choose 2 questions. Most candidates attempted three questions, and there was little evidence of time pressure. Where questions were left unanswered by candidates, this appeared to be due to a lack of knowledge or poor exam technique and limited the marks available for that candidate. In previous diets, there have been comments about the importance of answering all parts of all questions. Many candidates answered question 1 first but there is no real ideal way of answering the paper other than completing all parts in a way, which suits the candidate s learning style. There is always comment in examiners reports about exam technique and lack of it by candidates.

Examiner’s report – P2 June 2013 2 The announcement of two major restructuring plans with no entries having been made in the financial

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