Good job!Section A will comprise of a case study, worth 50 marks, set at the planning stage of the audit, for a single company, a group of companies or potentially several audit clients. . SBR INT ACCA. It's an advanced form of papers FR, corporate reporting. However, the characteristics of each asset should be considered whenPASSED 51% at first attempt thank you open tuition. It will go back over topics from Financial Reporting that you are expected to know for SBR, such as Consolidation, Statement of Cash Flows and key IFRSs such as Leases and Revenue. This article addresses the technical matter of onerous lease contracts and their impairment and then considers two types of approach to SBR exam questions: (i) investors issues in SBR questions andThe CBE Practice Platform is a free on-demand resource where you can practice using the live exam format, layout and functionality. In ACCA SBR Strategic Business Reporting (formerly P2) you will develop the knowledge and skills to exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations. SBR is a Professional Module of Professional Qualification ACCA Consist of only Standards. This enables additional insight into year-on-year performance and is in line with how performance is measured internally. 2. Luploid Co has acquired L two subsidiaries in recent years, Colyson Co and Hammond Co. The Practice Platform allows you to: attempt questions to time. Of course being exam focussed, Tom concludes by discussing a practical. Strategic Business Reporting (SBR) 6 Understanding the context of Initial Coin Offering (ICO) tokens SBR will often provide candidates with a scenario that they have not encountered before. Learn about the Strategic Business Reporting (SBR) exam, a professional exam for ACCA students that tests your ability to make strategic business reporting. Strategic Business Reporting (SBR)The topic ‘* March 2023 ACCA SBR Exam Results * Instant Poll and Comments’ is closed to new replies. . Discuss and explain the methods as per above ie full partial Goodwill and impairment split with NCI. Dedicated learning platform. Strategic Professional – Essentials, SBR – INT Strategic Business Reporting – International (SBR – INT) March 2020 Answers. Please contact ACCA directly Tel: +44 (0)141 582 2000 Fax: +44 (0)141 582 2222 email: students@accaglobal. Past exams are made available so that you can view and become familiar with the styles of question that you may face in your exam. Candidates should have referred to the many technical articles already available at the ACCA website for guidance on preparation for the examination. So exams sat in September 2023 will be the 2023-24 syllabus. C2. The standard adopts a five-step model. Strategic Business Reporting (SBR) 2 Introduction This is the fourth article in a series that is aimed to help SBR candidates focus their studies. It is an exam in Strategic Professional Module and all students joining SBR exam should have already passed Financial Reporting (FR) exam in Applied Skills Module, or exempted due to taking same level degree course in their universities. That's why ACCA is the number one choice for accountancy students worldwide. At the end of year one, the carrying amount of the right-of-use-asset will be $895,470 ($942,600 less $47,130 depreciation). This ACCA complete SBR course will go thro. Use your myACCA account to log in to the Practice Platform. a) its natural unemployment rate. Passed SBR first attempt 73%, thank you OpenTuition! Cleared sbr first attempt with 66%. Please comment on your ACCA SBR September 2020 Exam Results and post your marks below. The average time to complete the full qualification syllabus is 3 years. The examining team share their observations from the marking process to highlight strengths and weaknesses in candidates’ performance, and to offer constructive advice for those sitting the exam in the future. The ACCA SBR, part of the ACCA (Association of Chartered Certified Accountants) qualification, is a paper at a professional level. It assumes knowledge acquired at the Fundamentals level including the core technical capabilities to prepare and analyse financial reports for single and combined entities These Kaplan Publishing learning materials have been carefully designed to make your learning experience as easy as possible and to give you the bestStudy with an Approved Learning Partner and boost your chances of exam success. SBR syllabus content is at level 3 (an ability to synthesise and evaluate material), and candidates should be expanding their reading beyond the textbook, to include sources such as the standard setters (IASB), the profession, and the ACCA. SBR - Mock D - Questions. Includes registration, exam fees, exemption and reinstatement fees. In this report, the examining team provide constructive guidance on how to answer September/December 2022 exam ACCA SBR revision lectures Free ACCA & CIMA online courses from OpenTuition <style>. Quantity. preparation, attempting question practice on the ACCA Practice Platform, reviewing. Essential maintenance - Thursday 23 April & Friday 24 April We are making some improvements to the site and the modules between Thursday 23 and Friday 24 April. October 19, 2020 at 12:21 am. Exam Duration. IFRS 16, Leases has brought significant change to the accounting treatment of leases, the most important of these changes being that lessees now have to recognise operating leases as a right-of-use (ROU) asset and a lease liability. You will need to demonstrate judgement and often consider the perspective. Valid from 01 September 2023 to 31 August 2024. On 1 July 20X7 Sugar Co acquired additional shares in Flour Co and obtained control. ACCA My Exam Performance for non-variant . Applying for exemptions. September 9, 2023 at 11:04 am. This is a blank page. To study SBR effectively you need to understand the nature of the exam and what you will be asked to do. Fees for remote on-demand exams can be found in the related links, while fees for exams taken at CBE centres are set by the centres themselves. Practice your ACCA SBR (INT) exam technique with the 2022 past paper exam. SBR Revision Notes LR; ACCA Qualification Global brochure; Look inside study text acca strategic business reporting; ACCA SBR Prepare to Pass 2018 Conceptual Framework; Pwc ifrs overview 2019; Apply Accounting C 19 Updated April 2020; SBR INT - Sept 22-June 23 final; 3. With Strategic Business Reporting,. Kamrul Hasan also was the highest achiever in several ACCA papers. Revise what you accumulated so far EACH DAY. Accounting roles in the workplace are changing in response to new capabilities in data analytics. • 50 marks in total. Retail free cash flow: often defined as net cash generated from retail operations, less interest and tax paid, retail capital expenditure, and lease payments. It’s important to remember, the ACCA say, “A well-written answer in SBR is not produced in an essay style; it should be laid out clearly and easily for the marker to. Thanks for the suport 🙂. It requires you to demonstrate your ability to make strategic decisions regarding business reporting. Join the most forward-thinking accountancy body and. It says students who receive marks between 45 and 49 percent are considered a marginal failure. To summarize, the ACCA – SBR paper will teach students how to : Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behavior. This was an invaluable resource as it really helped me grasp answering questions in a way just learning the standards from a textbook wouldn’t. You. Fair value of the factory a non-financial asset highest and best use after potential cost. IFRS13 Fair Value Measurement is a key standard for the ACCA SBR exam because so many other standards require or give the option of measuring assets (or liabilities) at fair value. Payment Options. Communicate the impact of changes and potential changes in accounting regulation on financial reporting. Need verifiable CPD for 2023? 21 units of FREE CPD on offer from ACCA. be used to answer SBR questions. Remote on-demand exam fees. Non Current Assets. You'll be evaluated on ideas, hypotheses, values, and crucially the ability to adapt this expertise to real-life situations within the business reporting climate. Strategic Business Reporting (SBR) September 2023 Examiner’s report . This new style of requirement will require students to record, analyse and present information using a. And you could be tested on technical articles here. Guide to ACCA examination assessment. Some candidates confused the fair value of finished goods with the net realisable value principle. Questions in Section B might ask candidates to consider the accounting implications of digital asset investments, aThis Workbook has been reviewed by the ACCA examining team and has been written by our in-house authors with industry and teaching experience who understand what is required for exam success. We offer 3 ACCA levels. SBR, formerly P2 is one firstly paper away the ACCA’s strategic professional module. Totnes – the question 3 – CF. FR, SBR - March 2023 Exam Thread. • 50 marks in total. 78%. FRI-IAS 23-past exam practice Emcee. Make an online payment. In order to prepare for the ACCA SBR Exam, you should first familiarise yourself with the syllabus and the exam structure. In this report, the examining team provide constructive guidance on how to answer. Was really nervous about this result as I had a number of IT issues during my exam and lost around 35 mins of time but. 82% – I genuinely had to re-read it again and again as I thought I’d failed 😀 Good luck everyone! July 17, 2023 at 12:13 am. Updated: Jun 12. Question 2 could require discussion of ethical issues arising from the use of artificial intelligence, big data, or working from home. Professional Behaviour & Compliance With Accounting Standards. ACCA is one of the fastest growing association, of Chartered Accountants of UK. F3 Financial Accounting Pilot Paper ACCA F3 – CBE Demonstration. A1. The ACCA qualification provides individuals with comprehensive knowledge and skills in accounting, finance, and business. March/June 2022 exam ACCA SBR revision lectures September/December 2022 exam ACCA SBR revision lectures. Use the ACCA Learning Community to link up with fellow students around the world studying the same exam as you – get tips, join discussions and share. 13 Strategic Professional – Essentials, SBR – INT Strategic Business Reporting – International (SBR – INT) March/June 2021 Answers 1 ®(a) (i)An acquirer is the entity which has assumed control over another entity. Management Accounting (MA) (Full Exam)P1 : Strategic Business Leader (SBL): Role and function of governance in the management of an organization, Role of an accountant in risk assessment, Ethical framework for professional values and judgment. 7 6. Pass rate (%) ACCA Diploma in Financial and Management Accounting (Level 2 RQF) FA1 - Recording Financial transactions. All questions are compulsory. Profit or loss is greater than or equal to the greater of: (a) TOTAL profits of all segments making a profit (b) TOTAL losses of all segments making a loss. The ACCA website offers a range of resources to support candidates’ preparation for the SBR examination. It requires you to demonstrate your ability to make strategic decisions regarding business. Use your myACCA account to log in to the Practice Platform. If you’re preparing for an SBR CBE, visit this page for guidance on how to approach question practice, including using the new ACCA Practice. Getting ready for the ACCA Strategic Business Reporting (SBR) examination might pose difficulties, yet attaining success is feasible with suitable resources and professional support. 1. 00. ACCA Study HubYour ultimate study resource. Sustainability reporting. . It is also strongly recommended that you refer to articles published in Student Accountant as part of your study preparation for the exams. For reference, I cleared SBR with 3 weeks of prep last year while working full time and scored a 60. INTRODUCTION TO SBR PLAN QUESTION PRACTICE FINAL TIPS APPENDIX 10 – LINKS REFLECT Reflect – Other. On this page you will be able to view past exams for paper exams. I would recommend that you book this with one of the major providers – e. The ACCA Practice Platform contains a range of content that allows you to attempt questions to time and then mark and debrief your answers. You will need to demonstrate judgement and often consider the perspective of different stakeholders. ACCA SBR exam requires you to demonstrate your ability to make strategic business reporting decisions. . (80,000) 866,215. US $ 28. This definitely isn't for someone who is looking for a rank or a score in the 80s but if you too work full time. The second document was an Exposure Draft with proposed targeted amendments to. July 17, 2023 at 12:12 am. Especially at this pandemic (covid-19) where online course is available at a very affordable price! The pass mark for all ACCA Qualification examinations is 50%. The five steps are –. Relational diagram linking Strategic Business Reporting (SBR-UK) with other Description. Answered 22 times. How To Pass ACCA PM. All about IFRS13 Fair Value - the definition explained and then some more, by Tom Clendon SBR online lecturer. SKU: BPPSBRTRAINING. 1 Hummings Co (a) The functional currency is the currency of the primary economic environment in which the entity operates. Reporting (SBR) (INT) with other exams This diagram shows links between this exam and other exams preceding or following it. And became the world’s youngest ACCA affiliate at the age of 14 yrs and 3 months! April 12, 2021 at 2:28 am. The two companies in question were competitors and both acquired 50% of the shares of a third party company. During December 20X5, Mrs Dawes revealed plans to Mr Shaw of a potential restructure of the Bagshot group which had been discussed at board meetings. Need verifiable CPD for 2023? 21 units of FREE CPD on offer from ACCA. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 At 30 June 20X7, Sugar Co has investments in several associate companies, including Flour Co. Past exams can prepare you for the styles of question you may face in your exam. Spend some time familiarising yourself with the free resources available via the Study support resources for SBR on the ACCA website – we will provide you with specific guidance on when. Dec16 - Question - aaa; Red Jet Timetable from 4-01-22 WEB; ACCA SBR Pass. Fair valuing assets and liabilities. Building on your existing knowledge and skills, in SBR you will need to link accounting issues to relevant concepts in practical situations. the published answers alongside this report. the ACCA qualification. Hummings Co uses the dollar ($) as its functional currency. The following resources explains more about. View, cancel and amend session exam booking. YuchenXiao. In this video, we'll be discussing the latest and most relevant current issues in ACCA SBR (Strategic Business Reporting). SBR UK ACCA EN. fee ACCA Strategic Business Reporting Workbook For exams in September 2019, December 2019, March 2020 and June 2020fSecond edition 2019. We're not sure whether it is Becker's mock exam or Kaplan's, or someone else's. 89,719 entered for the September sitting, which saw 104,389 exams completed. SBR is a Professional Module of Professional Qualification ACCA Consist of only Standards. Section B in the SBR exam will therefore test the specific skills and qualities that accountants need to demonstrate in the modern workplace. What is Get Ready For ACCA Strategic Business Reporting? It is an online resource that will help you become familiar with SBR before starting your studies. Literally no idea how I did could go either way haha. perfmatters-lazy[data-src]{display:none !important;}</style> Skip to primary navigation Past exams. 1. An introduction to ACCA SBR (INT) C2e. 7 6. Pass rates have been announced by ACCA for students who sat their exams in September 2023. Taxman taxes some income which IFRS states should be deferred such as upfront receipts on a long term contract. Find out the essentials on this page. In this course, we are providing one of the subject, (Strategic Business Reporting) of its Third and Final level called as Professional Level. SBR exam is quite often poorly answered because of the lack of time available. You open doors to the best and most interesting roles all over the world. Here are some YouTube resources I used for SBR. Practice Timed Mock on ACCA Practice Platform. Mr. MA1 - Management Information. Do this every day until the exam. However, SBR overall pass rates are ranged between 47% and 49% which is lower than P2 by. It actively. SBR UK variant. The group operates within the manufacturing sector. £12. . Buckfastleigh – the question 1 – SFP. You. The current financial year end is 30 June 20X8. How to book your exam. SBR UK ACCA EN. 42 min. Sustainability reporting. June 2024 - Foundations and niche exams* (3-7 June) Monday. IAS 40 Past exam practice Canto Preview. Cr I/S with any amount below DHC of 80. Those valid till Jun23 are still OK for preparation as the syllables doesn’t change much. The SBR exam will test contemporary scenarios and contemporary issues. Details of centres offering on-demand exams can be found below. The integrated reporting framework also creates the foundations for a new reporting model and questions will be asked on its contribution to corporate reporting. Our ACCA SBR (INT) Exam Centre helps build your knowledge and confidence before your exam. Answered 19 times. The ACCA website offers a range of resources to support candidates’ preparation for the SBR examination. SBR Revision Notes LR; ACCA Qualification Global brochure; Look inside study text acca strategic business reporting; ACCA SBR Prepare to Pass 2018 Conceptual Framework; Pwc ifrs overview 2019; Apply Accounting C 19 Updated April 2020; SBR INT - Sept 22-June 23 final; 3. Canto measured the. Fully done APM via Spencer Online. This will help you stay on track and ensure that you are adequately prepared for the exam. The four enhancing qualitative characteristics continue to be timeliness. mark and debrief your answers using a detailed marking guide and suggested answer. A contemporary accountant needs to be aware of these issues to allow him/her to deal with new digital scenarios. April 21, 2023 at 3:48 pm. View all payment options. Vifhe is now providing FREE ACCA webinars for all students globally. The syllabus and study guide for SBR Strategic Business Reporting is designed to help with planning study and to provide detailed information on what could be assessed in any examination session. Strategic Business Reporting (SBR) September 2023 Examiner’s report . The reason for this is not because they lack technical knowledge or are not well prepared, but poor examination technique does. Instructor - Rizwan Maniya. This exam is divided into two sections. You'll be evaluated on ideas, hypotheses, values, and crucially the ability to adapt this expertise to real-life situations within the business reporting climate. PO8 - Analyse and interpret financial reports. SBR (INT/UK) Strategic Business Reporting. Sau khi đã hiểu về mục tiêu của mình, chúng ta có thể bắt đầu xây dựng chiến lược học phù hợp với mình với nền tảng là Nguyên tắc 80/20. This means the exams closely reflect how a modern finance professional works, boosting your employability skills. The UK exam The Examiner has indicated that Section B questions in the UK exam will be adapted to assess UK specific content. Tuesday. So glad I am not the only ones who feels like this! FR was okay, I found Section A & B tricky. ACCA My Exam Performance for non-variant . Thank you for sharing this, as per the PDF, it says there are no syllabus changes for the Law exam. Strategic Professional – Essentials, SBR – INT Strategic Business Reporting – International (SBR – INT) March/June 2019 Sample Answers 1 (a)Explanatory note to: Directors of Carbise Subject: Foreign subsidiary Bikelite ®(i) The presentation currency is the currency in which the financial statements are presented. 21 min. So again, keep a close eye on syllabus announcements and updates on the ACCA website. Designed to enhance your revision, the Exam Kit has everything you need to know before going into your exam, including practice questions and knowledge checks. I have got a 43% but i actually thought i would get a pass. ContentsSee below the links for all examinable IASs/IFRSs. C_Nature_Photography • Student • 2 yr. IAS 21 The Effects ofStrategic Professional – Essentials, SBR – INT Strategic Business Reporting – International (SBR – INT) September/December 2021 Sample Answers 1 (a) (i) Significant influence is the ability to participate in the financial and operating policy decisions of the investee but is not control or joint control over these policies. The ACCA Strategic Business Reporting Essentials Pack contains the Study Text, Exam Kit, Pocket Notes and access to online materials, including a final assessment with answers, to give you a taste of what to expect on exam day. Support for Approved Learning Partners; Becoming an ACCA Approved Learning. Exam decision tree tool. When you study with ACCA, you can take your career in any direction. The ACCA Practice Platform contains a number of full CBE exams. Session exam fees and booking deadlines. Tuesday. Kaplan ACCA SBR SBL APM AFM hardcopy books for SALE. Cr. Candidates should review the syllabus and study guide and the examinable documents for SBR. Answered 22 times. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 Background uploid Co is the parent company of a group undergoing rapid expansion through acquisition. An important factor in SBR exam success is the underpinning knowledge from Financial Reporting. circumstances in which ACCA students find themselves. A candidate is more likely to pass the SBR exam with four reasonably answered questions than if the final question is poorly answered because of time constraints. The. Students can continue to prepare for the exam using ACCA X or through one of our Approved Learning Partners. Double entry required: Dr Deferred Tax Asset (SFP) Cr Tax (I/S) This will have the effect of eliminating the tax charge for now, so matching the fact that IFRS is not showing the income yet either. Use headings and short paragraphs. A parent company revalues the PPE of a. The latest reports contain question walk-throughs and performance feedback on questions sat by students. So 80-40 = 40. Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › How I passed SBR This topic has 39 replies, 25 voices, and was last updated 1 year ago by Wannia. Make an online payment. SBR is a Professional Module of Professional Qualification ACCA Consist of only Standards. Relational diagram linking Strategic Business Reporting (SBR-INT) with other Strategic Business Reporting (SBR) (INT) © ACCA 2019-2020 All rights reserved. The question paper begins on page 3. reading to include wider sources such as articles published on the SBR pages of ACCA’s web site where key syllabus areas are discussed in a contemporary context. ACCA SBR CBE Specimen Exam 2 Question 1. Some exams are directly underpinned by other exams such as Strategic Business ReportingSBR: STRATEGIC BUSINESS REPORTING (INT AND UK) P. Chuckle Co was a 30-mark question which translates (using 1 minutes. IFRS 3 (Revised) requires all of the identifiable assets and liabilities of the acquiree to be included in the consolidated statement of financial position. Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour. It’s an extended form of paper FR, financial reporting. The Platinum Package is Tom’s top selling Revision Course, giving you maximum support for your SBR re-sit. Previous NextACCA publishes SBR retake guide to assist students who failed to pass SBR exam in future attempts. Strategic Business Reporting (SBR) (UK) © ACCA 2019-2020 All rights reserved. OpenTuition provides the study resources you need to enable you to. March 9, 2023 at 5:27 pm. It also allows you to track your performance. To study SBR effectively you need to understand the nature of the exam and what you will be asked to do. 33. Question 3. Conceptual Framework [29m] Presentation of Financial Statements (IAS 1) [8m] Chapter 3 – Basic group structures. Students are encouraged to sit and pass SBR before attempting AAA. Most assets are recognised at fair value, with exceptions for certain items such as deferred tax and pension obligations. Fundamental Ethical And Professional Principles. This course is the perfect revision course for those wanting to pass SBR. 29-02-2024. 2 Section A – BOTH questions are compulsory and MUST be attempted 1 Background Hill is a public limited company which has investments in a number of other entities. Good luck all. Most courses and materials for SBR will build upon this existing knowledgeHey Guys!In this video, I'll be walking you through the best tips to excel at ACCA's Strategic Business reporting paper in one sitting!Please like, share , s. Syllabus. The first summarises the significant matters raised by respondents to their Consultation Paper on Sustainability Reporting. Having a user friendly style, he speaks regularly at leading Business schools and in the corporate fraternity with exposure of various universities and. The syllabus states its aim is to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and. ACCA Strategic Business Reporting (SBR) is a professional qualification offered by the Association of Chartered Certified Accountants (ACCA) that focuses on developing the skills and knowledge needed to analyze, interpret, and communicate financial information for strategic decision-making. SBR – INT The Association of Chartered Certified Accountants SBR INT ACCA. No matter you. ACCA News: ACCA Qualification syllabus changes for 2023/24. Please contact ACCA directly Tel: +44 (0)141 582 2000 Fax: +44 (0)141 582 2222 email: students@accaglobal. QUESTIONS. With a foreignWhat is ACCA. The Practice Platform allows you to: attempt questions to time. Additionally, the course keeps students. IAS 20 Accounting for Government Grants and Disclosure of. Consider the stakeholders – relevant content and appropriate tone. The aim of the SBR syllabus is to discuss, apply and evaluate the concepts, principles, and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of management’s stewardship and the information needs of a diverse group of stakeholders. Strategic Business Reporting (SBR) 1 Revising for the September 2020 exam session Part 1 Strategic Business Reporting (SBR) Due to the change in timing of the ACCA exams, there are now a few extra weeks before the next exam session. Viewing 25 posts - 1 through 25 (of 40 total)By incorporating the ACCA examining team's comments and suggestions regarding the depth and breadth of syllabus coverage, the BPP Learning Media Practice & Revision Kit provides excellent, ACCA-approved support for your revision. Under non-current assets, tangible and non-tangible assets are two major classes of assets. The Advanced Audit and Assurance exam is designed to reflect the challenges auditors will face in their professional life. Questions are set in the context of single entities, groups, private orACCA Strategic Business Reporting (SBR) Study Text. Thetablesbelowshowinwhich chapter(s)eachareaofthesyllabusiscovered. Learn how to improve your understanding of areas you find more difficult or develop a broader insight into the subject of Strategic Business Reporting (SBR) with articles and videos from ACCA Global. 68 episodes. Intellectual levels The syllabus is designed to progressively broaden and deepen the ACCA SBR. Thus, candidates are required to appraise, assess, critically discuss, and apply their knowledge. Key performance objectives. For example, IAS 16 Property, Plant & Equipment governs the recognition, accounting treatment and. December 2023 - June 2024 exams: Get your discount code >>. ago. Section B Two questions, each worth 25 marks. To fully benefit from these ACCA SBR notes, you must watch ACCA SBR lectures To succeed in your exam it is vital to practice as much as possible and so you should buy a current edition of a Revision kit from an ACCA. Topics include fundamental ethical and professional principles, financial reporting framework, IFRS standards, business combinations, sustainability reporting and more. Strategic Professional – Essentials, SBR – INT Strategic Business Reporting – International (SBR – INT) March 2020 Answers 1 Hummings Co (a) The functional currency is the currency of the primary economic environment in which the entity operates. 53,559. Passed SBR first attempt 73%, thank you OpenTuition! Cleared sbr first attempt with 66%. The ACCA Practice Platform contains a range of content that allows you to attempt questions to time and then mark and debrief your answers. 00 View details. Got 48% for SBR but passed AAA. Tom Clendon is an online ACCA SBR lecturer and if you are a student then this is a podcast aimed at you. Mustafa Mirchawala is a compelling and sought after trainer and speaker, who helps his audience learn complex concepts in simple ways. The examining team share their observations from. SBR past exams and answers. Guide to ACCA examination structure and delivery mode. The ACCA SBR paper, or Strategic Business Reporting paper, is a pivotal component of the ACCA qualification. Current issues, exposure drafts and narrative reporting frameworks also feature. My exam is next week, 25th August but I can only. Complete list of free up to date ACCA SBR lectures is available on. Find out the upcoming changes to the format of question 1 from September 2023 and access exam resources and pass rates. 13 Working 3 Ceram €m €m Fair value of consideration for 80% interest 136 Indirect holding in Ceram – MI (30% of 136) (40·8 ) 95·2 ––––– Fair value of identifi able net assets acquired (56% x €115m) (64·4 )FRI-IAS 40-past exam practice Blackcutt - 13. April 12, 2021 at 12:39 am. € 475. The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Since September 2018, the exam structure of all papers in Strategic Professional Module have been changed. . FRI-IAS 40 - Measurement.