June 2026 ACCA SBR Exam – Instant Poll and Comments

1

This exam was more than challenging. This was my 4th try, I am confident there will be a 5th as well

Tough exam, totally difficult to the mock specimen paper.

Section A. (a) Sale of disposal of share (80%) entirely which bought from 18 yrs ago. Asking to calculate p/l on disposal of shares. NA to acquisition date then to disposal date, goodwill to disposal date. Time consuming a lots. aii) The accounting treatment and presentation in SOPL.
b) Pension but i could not answer very well as parent sold the sub to another company after 6 months contribution, then the new net plan deficit was given. That question look similar with Mar ’25 pension question.
c) I think its about disclosure of IFRS 19 . ( I skipped that part)
d) preparation of correct SOPL

2) a) ethic, share option scheme linked with profit target. CA found out contract was not cancelled from and raise a question about the contract to FA, who did not finish to attend the IFRS training provided by the company. Integrity and professional competence.
b) IFRS 5, and other one I could not recall the question (b ii).

Section B
3) Lease and deferred tax affect on lease as local’s Jurisdiction not allow DTA or DTL.
Related party and disclosure of related party.

4) Matric targets calculation ( I skipped that part too)
Green house Gas Emission. The entity prepared sustainability report with scope 1 and scope 2 in previous year but did not prepare the GHG emission disclosure in current yr as the local authority request to change to use other method and the question is asking to discuss about the GHG disclosure and given scenarios.
MPM disclosure and discussion on the given scenario.

This exam was very challenging for me. I could not answer well. :(. Anyway I am hoping all the best.