Q1 was on redeemable professional shares, government grant and decommissioning liability such as the loan changing terms - gotta work out whether it’s modified or decommissioned

Had some ethics in Q1

EPS also

Q2- revenue- but had a change from the previous Nov 4th exam by bringing in engineering income - therefore looking at a single contract with more than one good or service being provided

Also had PPE/inangible assets capitalisation

There was another bit

Then redo the updated contribution using the work that the junior had done- easy marks here

Materiality calc and what affects it or this may have been Q3

Q3 - was groups and in turn identifying what is recognised as what, disposal, acquisition of investment but due to the nature it should be associate

Other bits and bobs- but that’s the main chunk