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ACCA Strategic Business Reporting (SBR)FAQs
SBR为ACCA考试科目中的至核心科目之一，也是2018年9月改革之后的新科目。以下是ACCA官网公布的SBR常见问题与答案，大家可点击链接进行观看。
How long should I spend on Section A and Section B of the SBR exam?
- My strategy is to only learn certain topics and answer questions just on those. Is this the best way to revise?
- How should candidates study for the current issues element of the syllabus?
- Do you have any guidance on teaching students with exemptions, who are often not as proficient as students who have taken and passed financial reporting (FR)?
- How does (SBR-UK) compare to (SBR-INT)?
- Will ACCA test impairment of assets in a pre-existing group?
- Are marks given for workings not included in the final answer?
- What should be the starting point for a cash flow question?
- Are recently revised versions of International Financial Reporting Standards (IFRS) examinable?
- Does examiner prefer full or partial measurement of goodwill?
- Can local knowledge be used in an interpretation question?
- How do questions take account of local tax variations?
- Will there be a translation of financial statements followed by a disposal?
- Could you test the reconciliation of group-retained earnings?
- Can you explain the difference between accounting rules and principles?
- How should candidates best prepare for the FR and SBR exam?
- If partial workings in the consolidated financial statements aren't referenced back to the financial statements, would they be marked?
以上内容来自ACCA中国官网，由正保会计网校整理发布仅供学员参考，如有不妥请至终以ACCA官方通知为准。更多ACCA考试经验/考试动态，欢迎点击“此处”！
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