Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › *** March 2025 ACCA SBR exam – Instant Poll and comments ***
- This topic has 14 replies, 9 voices, and was last updated 4 weeks ago by
aishwarya1294@gmail.com.
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- March 6, 2025 at 8:00 am #715716March 6, 2025 at 4:45 pm #715921
Did you guys get the question about the segment reporting? I chose the operating segment rather then the division.
March 6, 2025 at 5:21 pm #715922Yeah i got the segment reporting question – that was tough!
25 marks only on segment reporting seemed excessive
March 6, 2025 at 5:39 pm #715923I had this question too. I was able to rattle off the thresholds but got confused as to which (if any) should have been excluded because the profit and loss thresholds were all met?
Not sure I have passed this one and gutted as I felt like the questions were kind to me.
Struggled with studying in trying to learn a bit of everything as there’s lots of content within all of the standards. I really wish this wasn’t a memory test!
March 6, 2025 at 5:47 pm #715925Who can recall question 2b?
2a was all about AI generated sustainability report and it’s ethical implications
March 6, 2025 at 5:52 pm #715926it was ifrs15 . discuss if was a separate performance obligation and is a principal or an agent.
March 6, 2025 at 6:24 pm #715928Thanks so much Kamila. Can you recall the other questions in question 3 asides from the sales and lease back accounting treatment and the qualification as sales.
March 6, 2025 at 6:32 pm #715930no problem 🙂 the other questions were accounting treatment of the loan notes and loss allowance for expected credit losses
March 6, 2025 at 6:59 pm #715933So sharp, thanks a lot. Just taking a stock to know the possible outcome, LOL.
March 6, 2025 at 7:12 pm #715934Yeah I found it weird for a 8 mark question because it was just me listing what’s a segment and what’s not. No analysis involved. Not sure if I misread the question.
March 6, 2025 at 7:35 pm #715935Loan notes and loss allowance stuff, 2 topics I missed out hoping they didn’t come up as I didn’t have much time to study.
Turns out they both came up!
March 7, 2025 at 8:34 am #715950poor time management on my side. spent 20 minutes more than i should on the ethics question about ai and sustainability. this resulted in ~14 marks not attempted well in q1.
q1 was on forex and soplci. again, did poorly as there were more practice questions on sofp than on soplci. goodwill and forex changes were manageable, though its very hard on the number crunching.
the tricky questions for me were separate performance obligations. and the sale and leaseback. once again, poor exam technique for taking too long to deliberate, going back and forth. also, poor time management on ethics earlier also leads to rushed answers later on.
loan notes and allowance was a weird question for me. never seen anything like that. hope i can manage to scrap some basic marks.
i would be glad if i passed. at the same time, i think i have done enough in preparing for this exam. there’s nothing else better than i could have done. all the best.
March 7, 2025 at 9:55 am #715952Hi, I sat the afternoon paper. Can anyone help/share how you answered (or how to answer) the below questions from the sitting please?
Q2 – on financial instrument
Q3 – there was a question on lease
Q3 – question on bond with fx translation
I felt the questions were vague so struggled with exam technique.
March 9, 2025 at 3:09 pm #716064Would anyone want to discuss the SBR March 2025 afternoon paper in detail?
March 9, 2025 at 3:11 pm #716065Financial instrument was about loss allowances where there was an objective evidence of impairment in the year end and the lease was lessee accounting, so right to use asset and lease liability using the AC model.
This is how i did it, How had you done it? - AuthorPosts
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