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Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › *** March 2024 ACCA SBR exam – Instant Poll and comments ***
Will the exam be different compared to Monday then? Do you know?
I just had the Friday exam, worked backwards, so I ran out of time for the group qs. There was a bit on whether bonds should be amortised and share bases payments – looked at those qs once so I hope I wrote enough to secure some marks.
The political instability qs was fine there was just a lot going on, the extract for inventory had 6 paragraphs, and you had to write about the accounting treatment. Definitely the reason why I ran out of time.
Ethical qs was fine although not many threats. There was self interest threat which came up a lot, and professions competency, but nothing of much else.
Rev recognition for crowdfunding was okay, disclosures also took quite a bit of time I definitely agree that the 8 marks for disclosures was too much. I spoke about the importance of materiality, how it should be organised and concise and that it should be entity specific in order for investors to have value from it.
Really hope I passed but gutted I missed the goodwill qs
SBR Friday Exam
Qn 1
Consolidation adjustment discussion
Share appreciation rights
Treatment of bonds
Qn 2
Ethics and accountings
Crowdfunding
Qn 3
Inventory scenario (how is inventory measured in a politically unstable environment)
Non cancellable agreement
Warranties in politically unstable environment
Qn 4
Addition performance measures 8 mark
EPS 13 marks divided into 2qns
Revenue recognition 4 marks
i also attempted this attempt did you remember what was asked in q3 in second part
I wrote on Monday. This detail was shared by friend
