ACCA Study Resource | Pass ACCA Strategic Business Reporting (SBR) from 2024 (TOP TUTOR TIPS)
Channel: ACCA and CIMA Tuition & Revision Online Course
Date: 2023-11-30

This video covers the essential exam technique to passing the ACCA SBR from 2024 onwards:
1. 3 hours and 15 minutes exam.
2. 50 marks being the passing marks with 4 professional marks split into Q2 and Q3/Q4.
3. For any requirement which is more than 5 marks, three steps should be used in the answer: 1. General IFRS quote 2. Application. 3. Conclusion.
4. For any requirement which is less than 5 marks, focus more on the step 2 Application and 3. Conclusion.
5. Per the examiner's report and past experience, SBR exam questions will be divided from Accountant's point of view and from investor's point of view. Most students struggled with questions from investor's perspective. Therefore, our approach would be to answer questions from investor's point of view, 4 aspects can be discussed: 1. Business insights; 2. Performance; 3. Risks; 4. Informed decision making.
6. The SBR exam has removed the current issues heading from 2024, removed embedded derivatives, renamed the management performance measures into additional performance measures. The SBR also emphasises the importance of sustainability reporting development and other topical areas such as digital assets and natural disaster accounting treatment. Students must be ready to tackle these topics in the actual exam.
7. Our ACCA SBR online course has helped thousands of students passing this paper.

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