[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-638648-105":59,"doc-detail-638648-en":130},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":123,"head_meta":125,"extra_data":127,"updated_unix":129},105,"en","financial-management-fm-marchjune-2025-examiners-report","Financial Management (FM) - March/June 2025 Examiner’s report","","Examiner’s report for the Financial Management (FM) March/June 2025 examination, summarizing observations from the marking process to identify strengths and weaknesses in candidate performance. Guidance is provided on how to approach questions, including common errors and improved exam techniques. The report explains the computer-based exam delivery model and presents detailed debriefs of selected questions across Section A, Section B, and Section C, featuring worked examples and marking insights.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/financial-management-fm-marchjune-2025-examiners-report/638648/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/financial-management-fm-marchjune-2025-examiners-report/638648.png","ImageObject",300,407,{"name":92,"@type":93},"Indoniesian Boy","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-03","2026-10-22",true,{"@type":102,"interactionType":103,"userInteractionCount":34},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How should future candidates use this examiner’s report for exam preparation?","Question",{"text":112,"@type":113},"Use it alongside the published March/June 2025 sample exam on the ACCA Practice Platform. Practice the questions, compare your attempts with the published answers, and apply the guidance on exam technique from this report.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What does the report say about the computer-based exam delivery model (CBE)?",{"text":117,"@type":113},"It notes that candidates do not all receive the same set of questions. 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Future candidates can use this examiner’s report as part of their exam preparation, attempting question practice on the ACCA Practice Platform, reviewing the published answers alongside this report.  \nThe Financial Management (FM) exam is offered as a computer-based exam (CBE) . The model of delivery for the CBE exam means that candidates do not all receive the same set of questions. In this report, the examining team offer detailed debriefs of selected questions from each section of the exam.  \n• Section A objective test questions – we focus on four specific questions that caused difficulty in the March/June 2025 sittings of the exam.  \n• Section B objective test case questions – here we look at one case from syllabus area B in detail.  \n• Section C constructed response questions– here we provide commentary on two questions, providing guidance on answering these questions and where exam technique could be improved.  \nSection A  \nIn this section we will look at FOUR Section A questions which proved to be particularly difficult for candidates.  \nExample one  \nGaul Co, whose home currency is the pound (£), has received an invoice from a European supplier. The forecast annual inflation rate in the domestic economy is 5.2% per year, while European annual inflation is forecast to be 2.8% per year. The current spot rate is €1.18 = £ 1 and the invoice must be settled in three months' time.  \nWhat is the expected spot rate in three months' time?  \nA. €1.208 per £1  \nB. €1.153 per £1  \nC. €1.187 per £1  \nD. €1.173 per £1  \nWhat does this test?  \n✓ The application of purchas","cbCaivodLRzhjQjf","https://ap.wps.com/l/cbCaivodLRzhjQjf","pdf",316273,21,"English","# General comments\n# Section A\n## Example one\n## Example two\n## Example three\n## Example four\n# Section B\n## Question one\n## Question two\n## Question three\n## Question four\n## Question five\n# Section C\n## Sulu Co\n## Gro Co","[{\"question\":\"How should future candidates use this examiner’s report for exam preparation?\",\"answer\":\"Use it alongside the published March/June 2025 sample exam on the ACCA Practice Platform. Practice the questions, compare your attempts with the published answers, and apply the guidance on exam technique from this report.\"},{\"question\":\"What does the report say about the computer-based exam delivery model (CBE)?\",\"answer\":\"It notes that candidates do not all receive the same set of questions. Therefore, the report provides detailed debriefs of selected questions from each section of the exam.\"},{\"question\":\"Which common errors are highlighted in the exchange rate forecasting example (purchasing power parity)?\",\"answer\":\"The report states that common errors involved using annual rather than three-monthly inflation rates and inverting the inflation rates.\"}]","Financial Management (FM) - March/June 2025 Examiner’s report | PDF",1792691600,53]