SBR*** June 2025 ACCA SBR exam – Instant Poll and comments ***

Bit of a 50/50 paper. There wasn't anything I had no idea about which is a positive. Cash flow was a disaster though, as was the share based payment question.

Anyone got the answers for principal and advantageous market??

I had the same questions. I left the first section till the end. I feel the same about cash flow and shares questions. I wrote general idea as was not 100% sure how to solve this. I hope they will find 50 points somewhere :D

Which question number was the cashflow question?

Same ...cash flow statement and defined benefit plan was a disaster for me

Awful exam apart from question 2. They managed to pick the worst parts of the syllabus for me. There’s a chance I’ve scraped 50%, but will be down to generous marking.

Q1 was awful for me. Felt like I got the right idea with pension calculation but was hard to comment on it. Profit on disposal looked wrong but hopefully method marks. Also was impairment on goodwill a red herring? Q2 seemed good marks - hopefully enough to pass. part b) Was IFRS 13, measurement to OCI? Depreciation to useful life? Q3 Shares was awful - i pro rata’d the first bit to 2 months? part b) was what was left on liability 3/4 years? Q4 For materiality just fetching but seemed good marks. Forgot IFRS S1 but knew what was wrong. Anyone remember the other questions? Sorry for ramble.

Yep shares was definitely a bit sticky. Never seen them have 2 months... I had no time by the time I realised so left it at a year There was a Q on financial asset and loss allowance which seemed OK. Tax liability and PPE revaluation in Q1 Really disappointed no IFRS16 or revenue came up

Does someone remember the question for the share based payment ?

Does someone remember the question for the share based payment ?

Hi, the comments above are about which sbr paper please? Morning or afternoon paper, thanks!

Morning

Aww, there was no big surprises on my paper, but the 3 hrs 15 minutes isn't enough time to properly think and write an answer that seems worthy of a pass.

It was better than I expected tbh. wrote every question answer and tried to explain standard which is a good thing. Hoping to pass

Any comments on afternoon sbr paper questions would be much appreciated, from those that took sbr afternoon paper, thanks.

it was to explain the accounting treatment in the financial statement of the company.

Topic per question please??

Topic per question please??

the question for the share based payment - to explain the accounting treatment in the financial statement of the company.