If I compare the exam with the chapter end questions and also with the detailed examples, I think the exam was much more balanced. The technicalities in the examples and chapter end questions are way deeper. Perhaps the purpose is to equip candidates with the desired level of knowledge and skills. Reading curriculum was a tedious job especially for the purpose of passing the exam but going through it like something vital and valuable in terms of knowledge and skills development certainly changes the perspective and makes it a very helpful guide equipped with latest happenings in the financial world and methods of dealing with them. Reading 27 is one such example which has some amazing application of integrating financial statement analysis. Going through this reading after the exam solely for the purpose of learning helps in several ways. 1) There is no time restriction to complete it and 2) The mind is having a converged focus but a broad spectrum to view it. The adjustments, treatments related to several financial issues, altering numbers to reflect true economic position etc. have been explained in that reading. For me it is a must which I should be doing in 2,3 days by going through that reading from a broader spectrum and apply that knowledge on several financial statements to learn & develop myself up. There are other readings as well which serve this purpose but particularly Study Session 7 is remarkable in this regard.
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