Strategic Business Reporting (INT) - March 2020
We encourage you to visit the ACCA Practice Platform in order to attempt up to date practice exams within the computer- based exam environment. Page 2. 2.
Strategic Business Reporting – International (SBR – INT)
This question paper must not be removed from the examination hall. SBR – INT. The Association of. Chartered Certified. Accountants. SBR INT ACCA. Page 2. 2.
Strategic Business Reporting - International (SBR - ACCA Global
We encourage you to visit the ACCA Practice Platform in order to attempt up to date practice exams within the computer-based exam environment. Further.
Strategic Business Reporting – International (SBR – INT)
5 Mar 2020 This question paper must not be removed from the examination hall. SBR – INT. The Association of. Chartered Certified. Accountants. SBR INT ACCA ...
Revising for your Strategic Business Reporting (SBR) exam
SBR candidates have struggled with in recent exam diets; one relates to exam technique and the other a more technical issue. Given that some ACCA exams have.
Examiners report - Strategic Business Reporting (SBR) March 2020
The ACCA's Student. Accountant e-magazine is another source of advice for study skills and exam technique. It is vital that the requirements and scenario are
Strategic Business Reporting (SBR) March/June 2023 Examiners
This examiner's report should be used in conjunction with the published March/June. 2023 sample exam which can be found on the ACCA Practice Platform.
Strategic Business Reporting – International (SBR – INT)
6 Dec 2018 This question paper must not be removed from the examination hall. SBR – INT. The Association of. Chartered Certified. Accountants. SBR INT ACCA ...
Strategic Business Reporting – United Kingdom (SBR – UK)
5 Mar 2020 Group restructure. Mr Shaw an ACCA member
Strategic Business Reporting (SBR) March/June 2022 Examiners
This examiner's report should be used in conjunction with the published March/June. 2022 sample exam which can be found on the ACCA Practice Platform.
Strategic Business Reporting – International (SBR – INT)
This question paper must not be removed from the examination hall. SBR – INT. The Association of. Chartered Certified. Accountants. SBR INT ACCA
Examiners report - Strategic Business Reporting (SBR) - March 2019
International Accounting Standards Board) the profession and the ACCA. The SBR exam will also include ethical aspects requiring candidates to ...
Strategic Business Reporting – United Kingdom (SBR – UK)
6 Dec 2018 This question paper must not be removed from the examination hall. The Association of. Chartered Certified. Accountants. SBR UK ACCA.
Strategic Business Reporting – International (SBR – INT)
International. (SBR – INT). March/June 2019 – Sample Questions. Time allowed: 3 hours 15 minutes Chartered Certified. Accountants. SBR INT ACCA ...
Strategic Business Reporting – International
Specimen Exam applicable from. September 2018. The Association of Strategic Professional – Essentials Paper SBR – INT. Strategic Business Reporting – ...
5154-Articles-SBR-exam-techniques-for-success.pdf
What does a good SBR answer look like? How do I achieve that? These are two questions that will be on your mind as you prepare for the exam. The
Strategic Business Reporting – United Kingdom
6 Sept 2018 ... paper must not be removed from the examination hall. Paper SBR – UK. The Association of. Chartered Certified. Accountants. SBR UK ACCA ...
Revising for the September 2020 exam session
2020 exam session. Part 1. Strategic Business Reporting (SBR). Due to the change in timing of the ACCA exams there are now a few extra weeks before the
Revising for your Strategic Business Reporting (SBR) exam
Given that some ACCA exams have been delayed candidates should use the guidance provided here to aid their revision. Finally
S18_SBRINT_Specimen 2_Final_Proof.pdf
18 May 2004 Specimen Exam 2 applicable from. September 2018 ... SBR INT ACCA. Final Proof ... Strategic Professional – Essentials SBR – INT.
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%1051.+'&M(+0#0%+#.M56#6'/'065M61M%144'%6M#0;M'44145M$;M6*'M(+0#0%'M&+4'%614(10 marks)(ii)Explain, with suitable calculations, how the gain or loss on the sale of Niche should have been recorded
in the group financial statements. (5 marks)(iii)Discuss, w ith suitable workings, how the pension scheme should be dealt with after the restructuring of
the business segment and whether a provision for restructuring should have been made in the financial
statements for the year ended 31 December 20X6. (7 marks)Note: Marks will b e allocated in (a) for a suitable discussi on of the principles involved as well a s the
accounting treatment.(b)Advise Kutchen on the difference between equity and liabilities, and on the proposed accounting treatment
of the contingent payments on the subsequent acquisition of 20% of Mach.(8 marks) (30 marks) Abby is a company which conducts business in several parts of the world.Related party transactions
The accountant has discovered that the finance director of Abby has purchased goods from a company, Arwight,
which the director jointly owns with his wife and the accountant believes that this purchase should be disclosed.
However, the director refuses to disclose the transaction as in his opinion it is an 'arm"s length" transaction. He feels
that if the transaction is disclosed, it will be harmful to business and feels that the information asymmetry caused by
such non-disclo sure is irrelevant as most entities undertake related party transactions without disclo sing them .
Similarly, the director felt that competitive harm would occur if disclosure of operating segment profit or loss was
made. As a result, the entity only disclosed a measure of total assets and total liabilities for each reportable segment.
When preparing the financial statements for the recent year end, the accountant noticed that Arwight has not paid an
invoice for several million dollars and it is significantly overdue for payment. It appears that the entity has liquidity
problems and it is unlikely that Arwight will pay. The accountant believes that a loss allowance for trade receivables
is required. The finance director has refused to make such an allowance and has told the accountant that the issue
must not be discussed with anyone within the trade because of possible repercussions for the credit worthiness of
Arwight.
Subsidiary fair value adjustments
Additionally, when completing the consolidated financial statements, the director has suggested that there should be
no positive fair value adjustments for a recently acquired subsidiary and has stated that the accountant"s current
position is dependent upon following these instructions. The fair value of the subsidiary is $50 million above the
carrying amount in the financial records. The reason given for not fair valuing the subsidiary"s net assets is that
goodwill is an arbitrary calculation which is meaningless in the context of the performance evaluation of an entity.
Goodwill impairment calculation
Finally, when preparing the annual impairm ent tests of goodwill arising on other sub sidiaries, the direct or has
suggested that the accountant is flexible in the assumptions used in calculating future expected cash flows, so that
no impairment of goodwill arises and that the accountant should use a discount rate which reflects risks for which
future cash flows have been adjusted. He has indicated that he will support a salary increase for the accountant if he
follows his suggestions.Required:
Discuss the ethical and accounting implications of the above situations from the perspective of the reporting
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