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*** ACCA Paper SBR March 2020 Exam was.. Instant Poll and comments ***

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › *** ACCA Paper SBR March 2020 Exam was.. Instant Poll and comments ***

  • This topic has 42 replies, 25 voices, and was last updated 5 years ago by misbahkiran.
Viewing 18 posts - 26 through 43 (of 43 total)
← 1 2
  • Author
    Posts
  • March 5, 2020 at 9:33 pm #564478
    rossacca
    Member
    • Topics: 0
    • Replies: 16
    • ☆

    @nieffee said:
    Does anyone remember any of the mark allocation …. trying to just go over how I did. I know I shouldn’t torture myself. I can’t change it now. But it does help me lol

    Question 1
    Functional currency (6)
    Goodwill , impairment, exch loss etc (5?)
    Accounting for Crotchets customer contracts (4?)
    How to account for Quaver (4?)
    Bonds! (11)

    Total 30

    Question 2
    Provision for restructure (6)
    Related party. Wife’s shares (3?)
    Stewardship? (3?)
    Ethics points (6?)
    Professional marks (2)

    Total 20

    Question 3
    Accounting for stadium barriers (?)
    Sale and leaseback (?)
    Intangible contracts, bonus, CGU (?)

    Total 25

    Question 4
    Sustainability (8)
    £16m (£2 mil saving, £10m loss in sales ) and accounting for old lease (6)
    Pension calculation defined Benefit
    And Effect of PBT of above 2 (9)
    Professional (2)

    Total 25

    Also feel free to correct anything that’s wrong !

    Remind me again, what was Quaver in Q1?

    I thought Ethics was 5 marks this time but can’t remember how the 20 marks added up. Maybe the related party was 4 instead of 3?

    Did anyone put the wife was a related party? I thought not as the accountant wasn’t key management personnel.

    March 5, 2020 at 10:43 pm #564483
    shamsa1992
    Member
    • Topics: 0
    • Replies: 7
    • ☆

    but he is a head accountant ?? i did consider him as a key management personnel ??

    March 6, 2020 at 2:19 am #564489
    sequeira
    Member
    • Topics: 0
    • Replies: 12
    • ☆

    Can you please tell me in question 3 ..head accountantant wife is considered as related party.

    March 6, 2020 at 2:21 am #564490
    sequeira
    Member
    • Topics: 0
    • Replies: 12
    • ☆

    Exam was confusing due to time constraints it’s couldn’t think properly. So it was difficult. Hope I get pass marks as I wrote atleat some points related in general for questions which I had no idea about .

    March 6, 2020 at 2:39 am #564491
    chintanshah1992
    Member
    • Topics: 0
    • Replies: 4
    • ☆

    Who are the 6 people who said the exam was easy as per the poll??

    My first attempt at SBR and I have taken the exemption route. Time management was the biggest challenge. Given 5 hours I’m sure everyone would have been able to manage writing a good paper. Hope to clear.

    March 6, 2020 at 7:28 am #564504
    rossacca
    Member
    • Topics: 0
    • Replies: 16
    • ☆

    Key management personnel:

    Those persons having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director of that entity.

    The accountant wasn’t a director and to me it appeared he was a consumer of decisions rather than having any authority so wasn’t key management personnel.

    March 6, 2020 at 10:33 am #564527
    nieffee
    Member
    • Topics: 0
    • Replies: 71
    • ☆☆

    @rossacca Quaver was the 100% sub acquired with the intention of selling. Think you could be right about the ethics being only 5 marks

    Related party. I actually didn’t stop and think about it too much. I said that although he wasn’t a director, he was a member of key management personnel and as such his wife was a related party. I personally would be very surprised if a head accountant of a company with that responsibility was not considered key management personnel

    This exam to my knowledge is a lot about justifying yourself also. If you make key valid points and can back these up in relation to the scenario specifically you will still score marks.
    for example if you state that the wife of key management is a related party, you would get a mark for this, even if you got the fact about them being key management wrong

    March 6, 2020 at 11:52 am #564533
    sequeira
    Member
    • Topics: 0
    • Replies: 12
    • ☆

    Whether legal expense are considered as restructuring costs.

    March 6, 2020 at 1:34 pm #564552
    subalinga
    Member
    • Topics: 0
    • Replies: 6
    • ☆

    time was a major constraint, even if you knew what to write, time was not just enough…..

    March 6, 2020 at 4:19 pm #564628
    vnetochukwu
    Member
    • Topics: 0
    • Replies: 10
    • ☆

    I think this was better than December exams where I scored 43% after missing out the whole of section 3. This was a lot better!

    March 6, 2020 at 4:50 pm #564631
    vaughnmieres
    Member
    • Topics: 0
    • Replies: 3
    • ☆

    May I ask what the sustainability question was? Can’t remember at this point ?

    March 6, 2020 at 7:15 pm #564682
    vaughnmieres
    Member
    • Topics: 0
    • Replies: 3
    • ☆

    What was the sustainability question?

    March 7, 2020 at 4:17 am #564734
    sumayyaa
    Participant
    • Topics: 0
    • Replies: 1
    • ☆

    People who are saying the paper was awful/difficult haven’t sat for any previous sittings I guess. This paper couldn’t be any easier as I have given December sitting and I was legit getting panic attacks while writing it due to extreme shortage of time and my inability to identify a SINGLE IFRS standard and the questions were very vague, you could not tell what are they exactly asking. I was blank to the extent that I could not understand English itself at all!
    I got a 40 I was pretty satisfied for my terrible performance.

    The March paper was very easy if you had studied the standards well. ACCA papers are made like that, you have to rush to keep up or else writing few more points for one question will make you miss other answers. You might not be satisfied with your answers as you’ll miss some points but that is how it is.

    March 7, 2020 at 8:51 am #564748
    wishal9191
    Member
    • Topics: 0
    • Replies: 1
    • ☆

    This was my first time SBR. Paper wasn’t that difficult but I ran out of time I’m question 4 and part of question 3. However, I attended all. I used BPP textbooks and did self studies. I could have written good answers for the questions but the time was challenging

    March 7, 2020 at 10:07 am #564771
    neris
    Member
    • Topics: 0
    • Replies: 10
    • ☆

    Yes if you can justify it .To be on the safe side, I think you will need to explain what having a significant interest is and relate it to the scenario..

    If it was a finance director ,then the case will be straight forward .The head accountant will advice and provide options in my view .

    Strategic operating / finance decisions are taken at the board level .and the head accountant does not have his name attached to any representation in the company’s annual account neithe will his name appear in it.
    .
    Members of management team are always in the Annual Account .But I think if you justify your claims and state why you think he is a member of the management team .It will be given .

    March 7, 2020 at 10:22 am #564774
    neris
    Member
    • Topics: 0
    • Replies: 10
    • ☆

    Yes if you can justify it .To be on the safe side, I think you will need to explain what having a significant interest is and relate it to the scenario..

    If it was a finance director ,then the case will be straight forward .The head accountant will advice and provide options in my view .

    Strategic operating / finance decisions are taken at the board level .and the head accountant does not have his name attached to any representation in the company’s annual account neither will his name appear in it. So, it appears to be a hard sell to see why the transactions of his wife should be disclosed .But again it’s the functions one will have to look at, does the head of account participate in making decisions,if he does ,then he is and the transaction will have to be disclosed .

    Members of management team are always in the Annual Account . I think if you justify your claims and state why you think he is a member of the management team .It will be given .

    March 7, 2020 at 12:10 pm #564793
    nieffee
    Member
    • Topics: 0
    • Replies: 71
    • ☆☆

    I sat the Dec exam also. I put all my effort into the ATX exam which I was also sitting and thankfully passed, but I was trying my luck a bit sitting this one also. I managed to get 40%
    I say managed. Because now having a far more detailed knowledge of the standards, I honestly don’t know how I managed to get 40!
    I don’t think I scored more than 10 marks across questions 3&4 and I think the ethics question carried me a long way to that mark
    So after sitting the March exam and feeling that for the majority Of questions I understood and answered well. I’m just really hoping I have done enough and passed ( I feel like if I’ve failed it it. I will be a bit shocked and actually a little unsure as to how I went so wrong) , but being my final exam I am also a little afraid of getting my hopes up too high
    It’s going to be a long 5 weeks till the results!

    March 17, 2020 at 10:12 pm #565365
    misbahkiran
    Participant
    • Topics: 109
    • Replies: 194
    • ☆☆☆

    @wishal9191 said:
    This was my first time SBR. Paper wasn’t that difficult but I ran out of time I’m question 4 and part of question 3. However, I attended all. I used BPP textbooks and did self studies. I could have written good answers for the questions but the time was challenging

    you refer to BPP study text as well?

  • Author
    Posts
Viewing 18 posts - 26 through 43 (of 43 total)
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  • The topic ‘*** ACCA Paper SBR March 2020 Exam was.. Instant Poll and comments ***’ is closed to new replies.

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