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@ okiew5 - was it definitely IFRS? I was assuming US GAAP, but if I remember correctly there were a significant amount of questions in which it GAAP or IFRS was stipulated in the question itself. Based on this I wouldnt say there were more than just a few questions it would negatively impact on the morning session if I did it in GAAP would you?

The only reason that I looked on the afternoon session was because of the R&D capitalization cost question in which there were no instructions in the questions. I don’t remember any questions on the morning session tipping me off like that.

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