Acowtancy
Free
Sign Up
Log In
ACCA
ACCA
CIMA
CAT / FIA
DipIFR
FM
BT
MA
FA
LW
Eng
PM
TX
UK
FR
AA
FM
SBL
SBR
INT
AFM
APM
ATX
UK
AAA
INT
AAA
UK
Exam Centre
FM
Home
Textbook
Test Centre
Exam Centre
Progress
Search
Classroom
Revision
Mock Exam
ULTRA
Marking Hub
Buy
Get access
$
269
Buy
Get access
$
269
See all questions
Previous
Next
September 2016
Specimen
286
other answered this question
Question
31
b
Marking guide