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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › Differences between p2 and SBR
Excuse me, lecturer
Could you please help to tell me the main differences between SBR and P2 ? Does SBR focus on written concept rather than pure calculation (in P2) ?
What are the best ways to pass SBR because there are no a lot of past exam papers as P2 does ? Could you please give me the recommendation ?
Hi,
The main difference is with regards to the first question in that you do not need to prepare a full consolidation. You will only ever be required to do extracts from the consolidation.
Yes, the past papers focus on the preparation of the full accounts but this is good to help you understand the consolidation process and therefore help you when preparing the extracts as the technique/calculations are the same.
Thanks