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ACCA SBR

Guided practice

Exam-style SBR questions worked on a practice sheet, with hints and Show me how when you are stuck, then exam-style MCQs to finish.

Chapter 3: Basic group structures

  1. Chapter 3Goodwill, NCI, group reserves and an associate6 questions
  2. Chapter 3Consolidated profit or loss and OCI - extracts6 questions
  3. Chapter 3Impairment of a subsidiary and of an associate3 questions

Chapter 4: Joint Arrangements (IFRS 11)

  1. Chapter 4A joint operation in the operator's own statements2 questions

Chapter 5: Changes in group structure

  1. Chapter 5Step acquisition and changes in ownership3 questions
  2. Chapter 5Loss of control and a part-disposal2 questions

Chapter 6: Foreign currency (IAS 21)

  1. Chapter 6Foreign currency transactions and a revalued foreign asset3 questions
  2. Chapter 6Translating a foreign subsidiary and its exchange differences5 questions

Chapter 7: Group statement of cash flows

  1. Chapter 7Group statement of cash flows - Dove group4 questions

Chapter 8: Non-current assets

  1. Chapter 8Revaluation up and down, and a change in estimate3 questions

Chapter 11: Non-current assets held for sale and discontinued operations (IFRS 5)

  1. Chapter 11Held for sale, change of use and borrowing costs3 questions

Chapter 12: Employee benefits (IAS 19)

  1. Chapter 12Defined benefit pension schemes5 questions

Chapter 13: Share based payments (IFRS 2)

  1. Chapter 13Equity-settled share-based payment3 questions
  2. Chapter 13Cash-settled share-based payment2 questions

Chapter 14: Financial Instruments (IAS 32, IFRS 7 and IFRS 9)

  1. Chapter 14Financial assets: fair value through profit or loss, other comprehensive income and amortised cost3 questions
  2. Chapter 14Convertible debentures with issue costs2 questions
  3. Chapter 14Expected credit losses and hedge effectiveness2 questions

Chapter 17: Revenue from contracts with customers (IFRS 15)

  1. Chapter 17Revenue: allocation, financing and progress3 questions

Chapter 18: Leases (IFRS 16)

  1. Chapter 18Lessee accounting: right-of-use asset, liability, components and exemptions4 questions
  2. Chapter 18Sale and leaseback, a lessor's finance lease and an operating lease3 questions

Chapter 20: Deferred tax (IAS 12)

  1. Chapter 20Deferred tax: revaluation, accelerated allowances and share options3 questions

Chapter 21: Provisions, contingent assets and liabilities (IAS 37)

  1. Chapter 21Provisions and an adjusting event3 questions