London SA Technicals

Hi, wondering how to prepare for London SA technicals as most information out there is related to US.

For example, for all the step based accounting (depreciation down by 10 etc.) I have understood it according to GAAP instead of IFRS (net income flowing into top of cash flow statement then cash at the bottom going into balance sheet

Is this a problem for UK interviews? Is it frowned upon if I just say, under U.S. GAAP and use those instead of IFRS?

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