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ACCA Paper SBL Article Essential PM (F5) and FM (F9) skills for SBL Some important methods and techniques that were introduced in the PM (F5) and FM (F9) syllabuses are assumed knowledge in the SBL syllabus. This article ...

... from the original OpenTuition Pages guide | Reviewed 15 July 2026 for the 2026–27 study year Strategic Professional exams are not tests of how much technical material you can type. They test whether you can use technical ...

... it with a revised Practice Statement in June 2025. Where the video and these notes differ, follow these notes. In June 2025 the International Accounting Standards Board (IASB) issued the revised IFRS Practice Statement 1 ...

ACCA Exam Regulations The exams have to be taken in the following order: Applied Knowledge > Applied Skills > Strategic Professional (Essentials + Options) Maximum of four papers to be taken in one sitting Papers within ...

An ACCA exemption can shorten your route through the qualification, but it does not remove the need for the underlying knowledge. The right question is not simply “Can I claim an exemption?” It is “Will I be ready for th ...

... from the original OpenTuition Pages guide | Reviewed 15 July 2026 for the 2026–27 study year Strategic Professional exams are not tests of how much technical material you can type. They test whether you can use technical ...

An ACCA exemption can shorten your route through the qualification, but it does not remove the need for the underlying knowledge. The right question is not simply “Can I claim an exemption?” It is “Will I be ready for th ...

... has now been written off. Requirement Adjust the spreadsheet for the three transactions listed below. Then compare your answer to the model answer. Transaction 1 Buckfastleigh has owned 30% of the shares of Royal Co for ...

... company has several subsidiaries. Requirement Adjust the spreadsheet for the three transactions listed below. Then compare your answer to the model answer. Transaction 1 On 1 January 20x6, Staverton sold half of its inve ...

... company has several subsidiaries. Requirement Adjust the spreadsheet for the three transactions listed below. Then compare your answer to the model answer. Transaction 1 During the year, Totnes purchased an associate for ...

ACCA Strategic Business Reporting (SBR) is not an exam of how many IFRS Accounting Standards you can recite. It is an exam of whether you can analyse a reporting problem, make and explain defensible judgements, calculate ...

Looking for the complete SBR exam-pass study guide? This article explains how to use OpenTuition resources. For the exam structure, applied IFRS judgement, group reporting, the Q1 spreadsheet, ethics, stakeholder analysi ...

ACCA is the Association of Chartered Certified Accountants, a global professional accountancy body founded in 1904. ACCA currently reports a community of more than 257,900 members and 530,100 future members across 180 co ...

June 2026 ACCA pass rates Compare ACCA's official global pass rates with the results reported in OpenTuition's voluntary student polls. The interactive public article also lets students explore every current ACCA exam fr ...

... on the original guide by Kim Smith FCCA | Reviewed 15 July 2026 for the 2026-27 study year There is no single "perfect" ACCA exam order. The best route is the one that respects ACCA's progression rules, uses your existin ...

... guide replaces an old OpenTuition student survey whose combinations and paper labels no longer provided reliable current advice. There is no universally “best” pair of ACCA exams. The right decision depends on your prior ...

Current ACCA 2027 transition guidance See how your completed ACCA exams transfer in 2027 ACCA's official Transition Tool lets you enter the exams and modules you expect to complete before the change, then shows the credi ...

[ot_acca_next_session] Dates checked 13 October 2026: every date and paper allocation on this page was checked against ACCA’s official important-dates calendar and its December 2026 centre-based exam timetable. ACCA rema ...

ACCA Advanced Audit and Assurance (AAA) is not passed by reproducing lists of International Standards on Auditing. It asks whether you can think like an audit manager: identify what matters, challenge management's eviden ...

... in the arithmetic, but in the first decision. What is this thing, and where do the movements go? Get the category right and the numbers follow almost mechanically. Get it wrong and every figure after it is wrong too. The ...

ACCA Paper SBL Article Essential PM (F5) and FM (F9) skills for SBL Some important methods and techniques that were introduced in the PM (F5) and FM (F9) syllabuses are assumed knowledge in the SBL syllabus. This article ...

ACCA Exam Regulations The exams have to be taken in the following order: Applied Knowledge > Applied Skills > Strategic Professional (Essentials + Options) Maximum of four papers to be taken in one sitting Papers within ...

Explore all free ACCA Lectures: Accountant in Business (AB) Management Accounting (MA) Financial Accounting (FA) Corporate and Business Law (LW-ENG) (LW-GLO) Performance Management (PM) Taxation (TX-UK) Financial Reporti ...

It is very common in the examination to be given information about a company and to be asked to comment on the performance. It is clearly important in practice to have measures in order to determine whether or not the co ...

June 2013 ACCA Exam tips are now on line: /acca/acca-exam-tips-june-2013-exams/ See also: Exam Technique Articles How to pass ACCA exams OpenTuition Exam Preparation Advice Article for ACCA Students with exemptions Downl ...

... CAT MA1 Course Notes Contents Page Introduction to Management Information This chapter looks at management information: its purpose, sources, categories, desirable qualities and potential problems. It finishes by conside ...

Download below "The use of ratios and comparisons in auditing" article by our tutor, Ken Garrett In the AA exam you can be asked to compute and interpret key ratios used in analytical procedures at both the audit plannin ...

... comments? Are you struggling to make sense of your feedback sheet and relate it to your work? I have produced this to help students decipher the marker’s comments – if there are some terms on your feedback sheet that you ...

... Qualifications: AAT AAT is the UK’s leading qualification and professional membership body for accounting staff with over 125,000 members worldwide. AAT can help to progress your career with nearly two thirds of full mem ...

... Page The main types of transactions undertaken by a business and the key personnel involved in initiating, processing and completing transactions. The main transactions undertaken by a business and the key personnel are ...

... here is assimilation of the technical knowledge with the context and details of the pre-seen scenario. Use the company name/ staff members/ key themes of the pre-seen -eg environmental or innovative plans to underpin you ...

... to download"] CAT MA1 Course Notes Contents Page The use of ledgers and prime entry records in both integrated and interlocking accounting systems The word ‘ledger’ means a book. In accounting systems there are usually t ...

The Internet, E-Business - ACCA Strategic Business Leader (SBL)

It is important for every key person of a business to understand how accounting records are kept and to be able to interpret accounting reports. Not all managers and key persons of a business have training in accounting. ...

If you are taking the September ACCA Remote exams remotely, then you will have received emails from the ACCA detailing the procedures and will by now have checked that your system complies with the technical specificatio ...

Quick Guide to how to approach and pass ACCA Papers ACCA Paper F1 - Key to success Nature of the ACCA F1 paper ACCA F1 Paper – Accountant in Business – is a foundation paper which introduces a wide range of accounting an ...

To fully benefit from ACCA Strategic Business Leader (SBL) lectures download OpenTuition ACCA SBL notes Begin studies with the Introduction to ACCA SBL lecture: https://youtu.be/O1Fn2RvVxeU Professionalism, ethical codes ...

F7 and P2 relevant article from Student Accountant, August 2012 Many, many years ago there was an ACCA question – I think it was in the old paper 2.1 Information Technology – which read "More information leads to better ...

Please tell us about yourself. I work in the UK and I am a bookkeeper for a local firm of accountants. You have scored 96 marks in Paper F2, how much time each week did you spend studying, on average? On average I spend ...

... before the exams. The former month studies will be of avg 4 to 6 and last month studies will be of average 8 to 10 hours. I believe in smart rather than hard work. So it isn't time that matter, but how you utilise the ti ...

... it with a revised Practice Statement in June 2025. Where the video and these notes differ, follow these notes. In June 2025 the International Accounting Standards Board (IASB) issued the revised IFRS Practice Statement 1 ...

... (IFRS Practice Statement) Note the definition of material: Information is material if omitting, misstating or OBSCURING it could reasonably be expected to influence decisions of the primary users of financial statements. ...

Interpret financial and non-financial information for different stakeholders · Analysis and interpretation of financial and non-financial information and measurement of performance · E1(b)

Interpret financial and non-financial information for different stakeholders · Analysis and interpretation of financial and non-financial information and measurement of performance · E1(a)

The financial reporting framework · Reporting the financial performance of a range of entities · Interpret financial and non-financial information for different stakeholders · The applications, strengths and weaknesses o ...

I just came home and ate a whole packet of Tunnock's Chocolate bars. This exam was horrible, I actually think my brain stopped working half-way through. Doing the mental marking if I pass it will a be a miracle but I am ...

How was your ACCA Paper SBR September 2020 exam? Please post your comments below, and vote in the Instant Poll

... company within prescribed frameworks.I have worked in risk advisory and when you want to objectively identify the weaknesses of corporate governance, you have to dig deep. I will give you some few real examples I have co ...

What answers did people put down for the following questions; Q1b) Audit procedures on the operating segment revenue. blank,no time to go back Q3b) What is auditors responsibility in regards to chairmans statement and au ...

ACCA Paper SBR December 2020 Exam was.. Instant Poll and comments

I have noticed something. When ever am awaiting exams results and I click on exams docket.I see my previous exams docket,but this time when I click on exams docket I see information about December 18 exams docket, and it ...

It tells you in the scenario " Non-controlling interests representing long-term investments have been made in two companies – an internet-based travel agent, and a chain of pet shops. In the consolidated balance sheet, t ...

I believe that the word is "Sukuk" and I confess that my knowledge of Islamic bonds is pretty close to non-existent :-( However, I did find a page on the internet that may help you "Accounting for sukuk under IFRS and AA ...

Sir I have read the following para and now understand that its equity because issuer has obligation to redeem in cash or other financial assest only but no obligation to deliver cash or other financial assets. am I right ...

Hello, This questions asks for the goodwill calculation and I am stuck on the NCI value, I got £120m by doing £400 * 30% but I am not sure if it is right. Any help will be appreciated. Thanks. The question is: Expander p ...