AS & A Level Accounting (9706)
Company financial statements and IAS adjustments
7 questions · about 5% of the marks we indexed · examined in 7 of 9 sessions.
Questions by year
2025
- 2025 Oct/Nov · Paper 32 · Q3 (a, b)3 marksResearch and development and intangibles
- 2025 May/June · Paper 32 · Q2 (a, b, c, d)25 marksCorrections and draft profit adjustments · Dividend decisions · Impairment, revaluation, IAS 16 and IAS 2 · Provisions, contingencies and events after the reporting period
2024
- 2024 May/June · Paper 32 · Q2 (a(i), a(ii))14 marksImpairment, revaluation, IAS 16 and IAS 2
2023
- 2023 Oct/Nov · Paper 32 · Q1 (b, d)16 marksCorrections and draft profit adjustments · Provisions, contingencies and events after the reporting period
- 2023 May/June · Paper 32 · Q2 (a, b)8 marksCorrections and draft profit adjustments · Prior period adjustments
2022
- 2022 Oct/Nov · Paper 32 · Q3 (a, b, c, d, e, f)25 marksCorrections and draft profit adjustments · Impairment, revaluation, IAS 16 and IAS 2 · Provisions, contingencies and events after the reporting period
- 2022 May/June · Paper 32 · Q2 (a, b(i), b(ii))14 marksCorrections and draft profit adjustments
No questions match this filter.
Find the full paper on the official Cambridge past-papers page or ask your school. “Paper 42” means Paper 4, variant 2.
Similar questions
Questions that test the same subtopic in different years. Practise them together to master one skill.
Corrections and draft profit adjustments 5 questions · 5/9 sessions
Impairment, revaluation, IAS 16 and IAS 2 3 questions · 3/9 sessions
Provisions, contingencies and events after the reporting period 3 questions · 3/9 sessions
Subtopics
| Subtopic | Marks indexed | Sessions |
|---|---|---|
| Corrections and draft profit adjustments | 59 | 5/9 |
| Impairment, revaluation, IAS 16 and IAS 2 | 20 | 3/9 |
| Provisions, contingencies and events after the reporting period | 14 | 3/9 |
| Dividend decisions Rare | 5 | 1/9 |
| Prior period adjustments Rare | 4 | 1/9 |
| Research and development and intangibles Rare | 3 | 1/9 |