SBR*** September 2025 ACCA SBR exam – Instant Poll and comments ***

What was this exam ?

I mean honestly it was torture

Clearly got the hard version of this paper as some people have voted easy above. Had FX and a PL in Q1 Ethics and Revenue Recognition Q2 Asset valuation in Q3 Financial Instrument in Q4

Clearly got the hard version of this paper as some people have voted easy above. Had FX and a PL in Q1 Ethics and Revenue Recognition Q2 Asset valuation in Q3 Financial Instrument in Q4

I cried when I got home because after all the months of hard work, I did not expect to see what I saw. But I'm hoping for the best still.

Got a different exam but listen, this was still really tough today. Group accounts and spreadsheet (21 marks) - absolutely no clue where the FV of S net assets was coming from on acquisition, this was the worst part for me. Cash settled share based payment (4 marks) Financial instrument bonds and derivatives (5 marks) Impairment review (8 marks) Ethics with regard to impairment review (12 marks) Intangibles R&D with deferred tax (9 marks) Lease (10 marks) - stupid lease question Deferred tax (6 marks) That section was brutal ^ Contracts with customer as the buyer (8 marks) Sustainability effects on PPE (8 marks) Climate related disclosures (9 marks) This section may have saved me ^

bless you, i feel exactly the same, it was soo difficult this time. I re-sit from June (got 49%) and now this!! so much information to go through. well have to hope for the best but at least im mentally preparing myself to resit. Good luck xx

Ahahahahahaa that SBR exam was the worse exam ive done yet! My fail is guaranteed

It was my fifth attempt at the SBR exam (got 49 in the last attempt), and I have never faced anything like it before. All the questions were extremely difficult, and the exam felt very unbalanced. Each new question seemed even worse than the one before — it was a complete nightmare. I will continue my journey, but sometimes I can’t help but wonder: is it really worth it?

I got this exact same paper. It was brutal. Completely tanked question 1 then missed a 5 marker on question 4 and messed up the calculation.

I got these exact same set. You are sharp to have remembered every bit. Q1 got me shaking and I'm serious. I could not decide on whether to focus on the time that was barely 15 mins left when I was still in 1A or on the question. I did not even have the time to open up an entire exhibit.

I prepared and did alot of kaplan questions across each area. I dont care what acca says, this exam was designed to fail students. Everyone has the exact same feedback across all ACCA groups. Every question was brutal especially in the FX and a PL in Q1 Ethics and Revenue Recognition Q2 Asset valuation in Q3 Financial Instrument in Q4 I studied so hard and it was for nothing.

It will be worth it at the end. Don't worry too much about it. Just keep going.

ChatGPT 5 wouldn’t pass this exam

After failing in June with 48%, I thought I would have a got shot this time round. How wrong was I… What an awful exam. I feel like I didn’t explain anything correctly! I am never that confident when sitting exams with how I’ve performed but this was by far the worst exam I have sat and am 100% failing. I honestly think if I get 20% I will be lucky :( So annoyed all these months of revision and it does feel like it’s all for nothing. Q1 Foreign entity with P&L Q2 Ethics Q3 PPE & Factory Question Q4 Financial instruments & IFRS 18.

I have no idea how to account for that lease question in Q3. Why is the lease payment variable and how to account for it?

I have no idea how to account for that lease question in Q3. For crew part, what I did was 500*200/(400+200) For lease , 500*400/600 but why is the lease payment variable?

The lease question was literally ridiculous. I thought I knew that standard inside out, sale an leaseback, subleases everything. And then then ask about it like that, it seems pointless

The lease question was literally ridiculous. I thought I knew that standard inside out, sale an leaseback, subleases everything. And then then ask about it like that, it seems pointless

Finally someone mentioned that lease question. Like I thought I was ready for IFRS 16 but then they tested the lease and non-lease components. Section B was tough and now my heart is broken

Summary rule of thumb: Wet lease (aircraft + crew, fuel, maintenance): Service contract ? expense in P&L. Dry lease (aircraft only): Lease under IFRS 16 ? ROU asset + liability. Damp lease (mixed): Assess control carefully ? may be lease or service.

Do people respond to ACCA research survey received via email? I have responded with my comments on SBR this time round!!!!

I did

I intend to respond to their survey tomorrow and honestly let them know how unfair this paper was.

Brutal exam. Appears most of us got the same question. Even if you prepared properly, it was not doable. All questions extremely hard and focused greatly on IFRS 9.