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Exam Tips / Exam focus for SBR INT June21 exam

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Exam Tips / Exam focus for SBR INT June21 exam

  • This topic has 2 replies, 3 voices, and was last updated 1 year ago by ragserrc.
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  • May 9, 2021 at 9:04 am #620113
    Yumiyumi
    Member
    • Topics: 1
    • Replies: 1
    • ☆

    Hi anyone can share exam tips or exam focus for SBR INT June 21 exam?
    i fail in Mar exam…hope can get some advice
    Thanks in advance

    May 16, 2021 at 11:52 pm #620777
    ruhulamin
    Member
    • Topics: 0
    • Replies: 3
    • ☆

    Group (Q1a 30 marks, the area may be covered)
    Business combination (IFRS 3)
    – goodwill calculation NCI fair value method
    The implication in changes of ownership:
    -Step acquisition mid of the year to gain control – goodwill on gain control (i.e 40% to 70%)
    – Subsequent disposal mid of the year retaining control (i.e 70% to 60%)
    – calculate gain or loss on partial disposal, treatment in the financial statement
    – Partially disposal losing control (associates) (i.e 70% to 40%)
    – calculate gain or loss on partial disposal and their treatment
    – Foreign exchange gain or loss treatment in the financial statement.
    – Impairment and revaluation of assets, impairment when goodwill is calculated as a full or proportionate method
    – Employee benefits
    – Deferred Tax
    – Financial instruments

    *Cover syllabus area of C & D for first 50 marks
    * read the relevant technical article

    June 6, 2021 at 2:10 pm #623446
    ragserrc
    Participant
    • Topics: 0
    • Replies: 1
    • ☆

    Hi, is employee benefits , deferred tax and Financial instruments likely to be in section b ?

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