ACCA SBR exam was – September 2021 Exam – Instant Poll and comments

Hard – really tough! Re-sit planned already

I mean very tough paper and considering the fact this is my first time CBE. Anyway started studying for December diet

Same as me, I think that knocked me off a bit to see goodwill was to be calculated in just few lines. I think for q1 hopefully I will score half the marks, the fact is all discussions makes prediction really hard. I did attempt all questions, wish I did question 4 first, in my opinion I think that is the easiest and also group accounting for this exam was significantly minimal.

I think I found 12,2m goodwill and na I think 70m.i don’t remember the questions

It was a very hard and unfair structured exam . So many 5 mark questions I had no time to think. The sistem didn’t work well either, I had to reboot.

Too much information and spread across in a haotic way it was too much reading to deliver an answer. Gutted

If they broaden the questions to cover more syllabus areas they will not be able to control the pass rates

Very hard started planning for rest december

Question 1 was strange and way out of style and that throwed me off the track, question 2 of the ethics was strange too and nothing like the all past paper syles but i feel like the rest of the exam was decent, very little calculation.

at least i attempted all the question and i talked my talk so am just hopeful.

After exam, I thought I am the only one who messed up this SBR paper but it seems like everyone feels it was quite hard. No chance at all and I am looking forward to next sitting

Same questions as yourself Michael.

Pretty similar reaction to it too.

The 13 marker on leases was really tough, I stared at it for 15 minutes, gave up and swung back around for a few attempt marks at the end.

I was really surprised at the lack of calculations needed throughout the exam and a couple of questions that seemed to be repeating themselves (equity accounting).

If I pass it will be because of a well answered question 2.

I thought question 4 wasn’t too bad either but I struggled with Q1/3.

Best of luck to all.

I completely agree on the equity accounting part. Question 1 asks why its correct that its been accounted for as an associate and the principals behind equity accounting. Then question 3 basically asked the same thing again. Asking you how you account for an associate. That would’ve formed part of the part 1 answer so I didn’t understand how much more you could write without repeating yourself.

Not a single consolidated cash flow question was extremely disappointing given how big a topic it is in the syllabus and no doubt many people would’ve spent a lot of time learning how to do them.

My set of questions is quite strange. The question 1 only included a GW calculation with 8 marks. It is the only consolidation aspect tested. The remaining looked like a question 3 rather than question 1.
The ethics question make me confused. There is little things relating to accounting perspective. It is more relating to business aspect.
The question 4 is mainly about Additional performance measures, I thought I was resitting APM exam lol

APM’s, Leases, Revenue

I couldn’t complete my exam. I’m retaking it tomorrow. Thankyou for your kind gesture.

The exam was a dissaster for me, failure again.

These twisty ways of examiners spinning the question design for sbr exams, its a gold medal for the question setters;

but at huge money expense for me, I have failed sbr several times over several years, its beyond a joke,

I have all the knowledge of the sbr syllabus, but I just can not show it in this sbr too time pressurized exam, with lengthy reading narrative in the questions.

I used to get sbr failures at nearly 40% prior to CBE, i.e. in the paper mode sbr exams.

Now with compulsory CBE for UK sbr, I am stuffed, as all this Typing has made my attempts at sbr even worse, as I can not manage even to achieve 30% due to my slow typing speed.

ACCA Please give students the option to do paper exams again in the UK, I am middle age and can’t type fast. This only CBE option has made it virtually impossible for me to complete ACCA via CBE, I am still trying to clear 2 papers necessary to complete my ACCA exams, but am on the point of giving up.

Retaking the sbr CBE, time and again with failure results is a sign of madness. I am pondering, what is the point, and contemplating giving up ACCA all together.

These exams seam to be testing some kind of warp Speed exam hurdle, Not exams for training Real Life Accountants,

after all, real life accountants use books and internet for reference to arrive at their advice to answer clients needs to accounting problems, with due time These ACCA sbr and advance audit CBE are beyond impossible.