ACCA Strategic Business Reporting (SBR) Exam Tips September 2018 session given below are just intelligent guesses from exam point of view provided by famous tuition providers. These exam tips must not be relied on totally. To increase chances of success in Exams you must prepare full breadth of syllabus and topics.
ACCA SBR Exam Tips September 2018:
ACCA SBR Exam Tips September 2018 Session is given below by famous tuition providers
The ACCA SBR format is two questions worth a total of 50 marks in section A and two questions worth 25 marks each in section B. All questions are compulsory.
The first question in section A will be based on the financial statements of group entities and may include a foreign subsidiary, discontinued activities, disposals and/or acquisitions. You will be expected to prepare a calculation from any aspect of group accounting and discuss or explain accounting principles behind the calculation. The first question is also likely to require consideration of some financial reporting issues such as financial instruments, pensions, share-based payment and impairments.
Again you will be expected to explain the accounting principles underlying any calculations. The second question will require consideration of the reporting and ethical implications of specific events ion a given scenario. Remember when considering ethical issues you will need to apply the fundamental principles of the ACCA’s Code of Ethics.
Section B will include a question or part-question involving the analysis or appraisal of financial or non-financial information from the perspective of a stakeholder. This may include the use of additional performance measures. There are two professional marks available for this question. Current issues could be examined in either section A or section B, but is likely to form part of a question, rather than a full one. Timings are important. It is 1.95 minutes per mark (or 1.8 minutes per mark if you allocate 15 minutes to read the paper).