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📄 Practice — FR Paper
Which of the following correctly describes the treatment of a contingent liability under IAS 37?
A
Always recognise as a provision
B
Disclose in notes; do not recognise ✓
C
Recognise only if probable
D
Ignore unless virtually certain
IAS 37 F7 / FR Medium
AI Answer Marking
AI
72%
Good attempt — 9 / 12 marks Your answer addressed revenue recognition correctly but missed the measurement criteria under IFRS 15.
Feedback quality
Pass zone IFRS 15 Review needed
2,000+ Practice Questions
13 ACCA Papers Covered
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What's inside
📝
Unlimited Practice Questions
Questions across all 13 ACCA papers — Applied Knowledge, Applied Skills, and Strategic Professional. Past paper style, topic-filtered.
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AI-Powered Answer Marking
Submit your written answers and receive examiner-level feedback instantly. Scores, missing points, and improvement tips — in seconds.
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Performance Analytics
Track your progress by paper, topic, and difficulty. Know exactly where to focus your revision before exam day.
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Topic-Wise Drills
Targeted practice on weak areas. IFRS standards, audit procedures, tax computations — drill until you're confident.
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Exam Mode Simulation
Timed mock conditions that mirror the real ACCA Computer Based Exam experience. Build your time management skills.
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Nepal-Focused Context
Built by the team at Lekhasathy, with an understanding of how ACCA students in Nepal study, struggle, and succeed.
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