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Download our SBR notes for reference when "revising" accounting standards (see Chapter 14). You should expect to have to study any accounting standards that you have not previously encountered in FR (F7) - for example IAS 19. You will start to see when you come to exam style and standard question practice that although a sound knowledge and understanding of IFRSs in FA and FR should go a long way to helping you in AAA, you should be prepared to tackle any SBR examinable documents (excluding exposure drafts) from an auditing perspective.