use of accounting ratios in FR and PSFR

24-07-2014

Both Financial Reporting and Public Sector Financial Reporting exam papers will continue to list some accounting ratios as per 2014 Assessment Strategy as a guide for the candidates. These are not meant to restrict the options in the examinations; other ratios can be calculated. 

For an example of how this exam paper format will look, students can access the June 2014 examination guides on our Past Papers page.