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I passed my SBR exam back in 2018. Had taken break from Acca since then. I am planning to complete my remaining exams now. I will be taking AAA likely in Sept. but before I start AAA revision, would like to brush up my SBR knowledge. Hence want to know, from AAA’s perspective, do I have to study preparation of group accounts (chap 3-7 of SBR notes) or should I just go through the accounting standards (chap 8-29)? What would be the recommended approach to revise the SBR topics for AAA?
You could start AAA and revised IFRS Standards as and when you get to them – see Chapter 14 of our notes for a list https://opentuition.com/acca/aaa/acca-advanced-audit-and-assurance-aaa-notes – and an intro lecture here https://opentuition.com/acca/aaa/relevant-accounting-standards-acca-advanced-audit-and-assurance-aaa – it’s only 10 minutes. Far better to understand the context of IFRS Standards in AAA first rather than revise out of context.
And you do need to revised consolidation because any question, including the case study, could be set in a group scenario.