[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-29121":3,"doc-seo-29121":21},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"file_id":15,"file_url":16,"file_type":17,"file_size":18,"view_count":4,"is_deleted":4,"is_public":19,"is_downloadable":19,"audit_status":19,"update_tm":20},29121,8796095461564,"Liam","https://ap-avatar.wpscdn.com/davatar_155a257f0dc6eb9ab79c44ca47cae57d",4,"Exam","F3 Final Mock 2","F3 Final Mock 2 covers a set of integrated financial accounting and reporting questions grounded in IFRS concepts and exam-style calculations. Topics include receivables write-offs, recoveries of previously impaired balances, allowance for expected receivables, and the presentation of current assets at period end. It also assesses bank reconciliation adjustments, classification of liabilities as current or non-current, and correction of trial balance discrepancies using suspense accounts. Additional areas address inventory valuation impacts on liquidity and turnover, IAS 37 warranty provisions using probability-weighted costs, accounts payable control account corrections, and governance functions of the IFRS Advisory Council and the IASB. The document concludes with IAS 10 adjusting events and the IASB profit definition.","cbCaieCM4tiRlG55","https://ap.wps.com/l/cbCaieCM4tiRlG55","pdf",301721,1,1778281853,{"code":4,"msg":22,"data":23},"ok",{"site_id":24,"language":25,"slug":26,"title":13,"keywords":27,"description":14,"schema_data":28,"social_meta":61,"head_meta":63,"extra_data":65,"updated_unix":20},105,"en","f3-final-mock-2","",{"@graph":29,"@context":60},[30,46],{"@type":31,"itemListElement":32},"BreadcrumbList",[33,37,41,44],{"item":34,"name":35,"@type":36,"position":19},"https://docshare.wps.com","Home","ListItem",{"item":38,"name":39,"@type":36,"position":40},"https://docshare.wps.com/document/","Document",2,{"item":42,"name":12,"@type":36,"position":43},"https://docshare.wps.com/document/exam/",3,{"item":45,"name":13,"@type":36,"position":11},"https://docshare.wps.com/document/f3-final-mock-2/29121",{"url":45,"name":13,"@type":47,"author":48,"headline":13,"publisher":50,"fileFormat":53,"description":14,"dateModified":54,"datePublished":54,"encodingFormat":53,"isAccessibleForFree":55,"interactionStatistic":56},"DigitalDocument",{"name":9,"@type":49},"Person",{"url":34,"name":51,"@type":52},"DocShare","Organization","application/pdf","2026-05-08",true,{"@type":57,"interactionType":58,"userInteractionCount":4},"InteractionCounter",{"@type":59},"ViewAction","https://schema.org",{"og:url":45,"og:type":62,"og:title":13,"og:site_name":51,"og:description":14},"article",{"robots":64,"canonical":45},"index,follow",{"doc_id":7,"site_id":24}]