[PDF] Strategic Business Reporting – International - ACCA Global PDF S18_SBRINT_Specimen_Clean

Strategic Professional – Essentials, Paper SBR – INT Strategic Business Reporting – International Specimen Exam Answers 1 (a) (i) Goodwill on the

syllabus and study guide Relational diagram of Strategic Business Reporting with other exams This diagram shows direct and indirect links between this exam

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- past exam questions updated for changes to the syllabus, question style and exam format as well as practice questions and answers and full mock exams to

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This guide is designed to help you succeed in your retake exam You are probably aware that in the new Strategic Professional exams, P2 Corporate Reporting

[PDF] Strategic Business Reporting – International - ACCA Global

Strategic Professional – Essentials, Paper SBR – INT Strategic Business Reporting – International Specimen Exam Answers 1 (a) (i) Goodwill on the

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Specifically, it explains a complex area of the SBR syllabus, the asset ceiling test in IAS 19 Employee Benefits, and explains how many IFRS standards and

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Students usually fail an exam because they do not have the necessary knowledge OR they have poor exam technique OR a combination of both – the first

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The SBR examination tests a candidate's ability to apply accounting concepts and The SBR exam also includes ethical aspects requiring candidates to

[PDF] Strategic Business Reporting (SBR) (INT) - ACCA Global

1 sept 2020 · With Applied Knowledge and Applied Skills exams now assessed by computer based exam, ACCA is committed to continuing on its journey to

[PDF] Strategic Business Reporting – International (SBR – INT)

Sample Questions Time allowed: 3 hours 15 Accountants SBR INT ACCA Both finance director and accountant are ACCA qualified accountants Required:

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(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

accountant. (18 marks) Professional marks will be awarded in question 2 for the application of ethical principles.(2 marks) (20 marks)

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[PDF] [PDF] Strategic Business Reporting – International - ACCA Global

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