ACCA Strategic Business Reporting (SBR) Exam Tips December 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 December 2018:
ACCA SBR Exam Tips December 2018 Session is given below by famous tuition providers
This is only the second sitting of SBR and we know the September pass rate was 47%.
Section A has two questions worth 50 marks. The first question will be based on group accounting and may include complications such as a foreign subsidiary, discontinued activities, disposals and/or acquisitions. You will be expected to prepare and explain one or more calculations from any aspect of the group accounts. You must then explain the underlying principles.
The first question is also likely to require consideration of some financial reporting issues, such as financial instruments, pensions and share-based payment. The second question will cover the reporting and ethical implications in a given scenario. You may be asked to consider these issues from the perspective of a particular stakeholder – an investor, lender or customer. Make sure you consider any threats to the fundamental principles of ACCA’s Code of Ethics and Conduct in your answer.
Section B can cover any area of the syllabus, and may be based on a short scenario, a case study with several parts, or an essay. There will always be a question or part-question on the analysis or appraisal of financial and non-financial information. This may include the use of additional performance measures as seen in September 2018.
Current issues could be examined in either section A or B, but is likely to form part of a question rather than a full question. In the September 2018 exam current issues featured in both Q1 and Q3, so don’t be surprised if this is also the case in December.