SBRSeptember 2026 ACCA SBR Exam - Instant Poll and Comments

Honestly, I didn't find the paper too bad, and that’s what’s terrifying me! Section A focused on a property management company, featuring questions on post-acquisition accounting and a Consolidated Statement of Cash Flows.

it was an easy one but yet i couldn't answer properly .. bad time management . so sad

consolidated SFP include calculation step control from instrument to sub,

pensioned

share option

intangible asset

government grant

fair value

related party

revenue satisfied in point in time

1. Consol cash flow with step acquisition and AI suggestions

2. Mia ethics using AI and FC okaying/overtime stopped

3. Overseas sub with fx and FV

4. Carbon offsetting - acc treatment of land and trees

Can't remember much more right now. Lots of explain with calcs every question 3 & 4.

Confused with q1 AI suggestions. 2 parts and second part to I don't know defend opinion in 1st part where correct treatment given?

Might be remembering these wrong, been a long day 😅

It was an 80/90 scoring exam; however, I am still hoping to get 50/55. Because of my poor time management due to a lack of full exam practice. Part A Q1. a) featured control justifying for subsidiary, making some correction entries and goodwill calculation b) featured employee benefit; and c) Consolidated statement correction spreadsheet with a and b. Q2. IFRS 15 over the period and point-in-time revenue recognition. and Ethics for provisions. Part B. Q3: Government grant, related party, share option. Q4, Development and research cost capitalisation and expenses , FV of a machicne per IFRS 13

Does ACCA prepare two variants for each exam or is it more than that? So far I read that people got statements of financial position in Q1 or statements of cash flows in their Sep sitting. Does it mean there were only two sets of questions randomly allocated to candidates?

• My SBR paper wasn't as bad as I thought! Answered everything except the CSOFP adjustment since math isn't really my thing. Just hoping I pass despite all my procrastinating 😅.....

There many variants depending on region where one took exam from. Not every exam is the same; UK has its own, Europe, Asia then Africa.

The comments here can be confusing also

it seems we got the same questions

Good afternoon!!!! Can you please recommend a good tutor on SBR as i want to start tuitioning soon

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