SBR Made Easy

IAS 36 Impairment is tested almost in each and every sitting and is likely to be tested as part of environmental issues question.

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I've had groups with 100% pass rates, so I know how to make busy professionals succeed

IAS 16 looks like a basic standard which means it's an ideal candidate to practice your skills! Can you come up with the ways that depreciaiton can be tested? I can.

Listen to this episode which illustrates what to expect in respect of the depreciation topic.

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Let's talk about Employee Benefits. This standard is often tested in conjunction with the Cash Flow Statement.

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Did you know that because I'm a member of ACCA Gold Approved Learning Partner Group I have to keep my pass rates outstanding to keep the status?

This means that I am VERY...

Frankly, IFRS 16 is not the most frequently tested standard but what we can say for sure - it's the standard that you can't reverse engineer. 

Please, mind the fact that this podcast just draws your attention to the key points, and this means you still need to study the standard in full.

Join my course to do that!

As a Tutor, I often see people reading the standard just to get acquainted with the concept. And then they get a question on Level 1, Level 2, Level 3 inputs in the exam and panick. Or they get a question where they need to explain which of the valuations can and cannot be chosen.

Strangely enough, IFRS 13 is tested quite often. Subscribe to my course to see exam-specific examples: https://www.amalearnonline.com/liliya-kirylenka/

No, it's not only about deferred tax assets and deferred tax liabilities. This episode will be equally important for those who take ACCA FR exam.

SBR loves discursive questions. This means you may be required to talk about how the standard changed the financial reporting and why it was important to the users of the financial statements

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This is a summary of IFRS 16 Leases, the part that talks about lessee's side of accounting.

It is a huge standard, that's why it is essential to revise the key points.

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Spoiler alert: no, it's not only IAS 38 Intangible Assets. Sometimes it is IFRS 15 Revenue, sometimes it is IAS 32 Financial Instruments: Presentation, etc.

In SBR, we are not given marks for just referencing to a standard, we need to EXPLAIN. This video is a must-watch to practice the skill of working with the unknown.

SBR doesn't focus on the calculation of ratios. Instead, it tests typical accounting mistakes or manipulations and their impact on the stakeholders' perception of the company.

A must-watch episode to deal with Question 2 of SBR

SBR tests consolidation very differently from the Financial Reporting exam. To begin with, we have very typical DISCURSIVE questions that have nothing to do with goodwll calculations.

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