Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › SBR retake
- This topic has 3 replies, 2 voices, and was last updated 6 years ago by P2-D2.
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- October 28, 2018 at 8:24 am #480017
Hello
I failed SBR with 37, answering around 70%. and it was 44 in P2 on previous attempted.In SBR exam I felt serious time pressure plus I experienced some unseen topics like Q-4b.
So i think both timing and lack of syllabus coverage is issue here.Willing to attempt this Dec again. Really struggling with the strategy how to prepare.
Please advise how can I ensure better preparation this time.
Thanks.October 30, 2018 at 9:00 pm #480275Hi,
It sounds like you need to practise questions to time during your revision to get used to the pressure of having to answer the questions in the time available. There is no alternative method to getting accustomed to the exam timing.
I’m not sure what topic was covered n Q-4b off the top of my head, but in order to pass you need to be comfortable with all aspects of the syllabus. There is a much bigger emphasis on ethics than there was in P2, plus all questions are compulsory making it more of a challenge.
I’d start by going the the topic area on Q-4b to ensure that you are happy with it.
Thanks
October 31, 2018 at 4:23 am #480300Thanks
another thing I struggle most in SBR is making a “well explained point” and unsure how it would be marked (1 or 2 marks).For example from a article from ACCA web they have given an example of that
” IAS 23 requires that borrowing costs are capitalised only if set criteria are met. John is acting unethically because, in order to increase profits, he’s asking Lucy to capitalise borrowing costs that IAS 23 requires to be expensed.”
So here how would be the marking, 1 or 2 , if 2 then please describe how.
Please specify by giving other example which particular parts would give me several marks in a point I made.
Hope your guidance will help me to get through this time like before.
Thanks a lot.
November 3, 2018 at 7:35 am #483638Hi,
Well explained is saying that you’ve referred back to the rules to show your understanding of them.
In the point above, there is no mention of the set criteria in IAS 23, so no marks would be scored there as clearly the student does not know the rules.
There is potentially a mark for the unethical behaviour aspect as this has been identified correctly.
Thanks
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