No. There is no mark for mentioning IAS and IFRS numbers as per ACCA P2 examiner Graham Holt. As long as you understand the standards and state the knowledge and apply it to the scenario, you are entitle for marks. You can write as '' As per standards ............'' instead ''As per IAS 7 ......''.
The examiner has commented on this issue in the past that students are stating wrong IAS and IFRS numbers and are sometime mixed up in the exam.
I suggest to learn the basic of the standards rather than memorising the standard's numbers.
I hope this helps.
