Note: financial statements of a group of companies and statement of comprehensive income will not be examined
AQA will never ask you to prepare group accounts or a statement of comprehensive income. You only need to know the financial statements listed elsewhere in section 3.16.
Real World
Tesco plc consolidates hundreds of subsidiaries into group accounts, and reports unrealised gains on property in its statement of comprehensive income — but neither topic will appear on your AQA paper.
Exam Focus
Do not revise group accounts or comprehensive income — focus your time on the five individual-company statements listed in the specification.
Essay Framework
Use PEEL to structure every paragraph. Tap each step for guidance and an example.
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