Question 3May/Jun 20269706/3125 marks
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About International accounting standards
The purpose and content of international accounting standards (IAS 1, 2, 7, 8, 10, 16, 36, 37, 38 and others), the role of the auditor, and accounting ethics.
17 past paper questions on this topic since 2020, across 13 exam sessions.
How often it comes up
| Year | Paper 3 | Total | Chart |
|---|---|---|---|
| 2026 | 1 | 1 | |
| 2025 | 2 | 2 | |
| 2024 | 2 | 2 | |
| 2023 | 2 | 2 | |
| 2022 | 4 | 4 | |
| 2021 | 4 | 4 | |
| 2020 | 2 | 2 |
Every 2025–2026 question on International accounting standards
The whole topic on one page, with answers and mark schemes. Printing this page prints just this list.
Paper 3 · Financial and cost accounting (3)
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Question 1Oct/Nov 20259706/3125 marks
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Question 2May/Jun 20259706/3225 marks
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14 more questions from 2020–2024
🔒 Unlock every International accounting standards question from 2020–2024
All 14 come with their mark schemes, answers and case studies, and appear in the practice tool above once you’re signed in. It’s free.
A few of them
Questions and mark schemes are from past Cambridge papers and are reproduced for revision. Topical Vault is an independent revision resource, not affiliated with or endorsed by Cambridge Assessment International Education.
A Level Accounting questions by topic
Each topic opens this practice tool with only that topic’s questions, plus how often it comes up and every question on it in one list.
- 1Manufacturing accounts
- 2Non-profit organisations
- 3Statements of cash flows
- 4Business acquisition and merger
- 5Analysis and communication
- 6International accounting standards
- 7Partnership changes
- 8Limited companies - equity and reserves
- 9Joint ventures
- 10Consignment accounts
- 11Computerised accounting systems
- 12Budgeting and budgetary control
- 13Standard costing and variances
- 14Investment appraisal
- 15Activity-based and absorption costing