ACCA – The main changes of the new syllabus of Strategic Business Reporting
Fanny Choi, Kaplan SBR lecturer, is star lecturer in all aspects of Corporate Reporting. She has been involving in teaching professional exam preparatory programs in HK over 13 years. There are many changes on the exam syllabus, she advises exam candidates to carefully read her finding below before preparing for examination:
| Old | New | |
| Examination format | Section A – 1 case, compulsory and Section B – 2 out of 3 questions to be chosen. |
No choice of questions in Section B. |
| Exam answer approach – Consolidated financial statements |
Section A question is related to computation of Consolidated financial statements and analyze some accounting treatments and ethical issues. |
No substantial changes in the syllabus content, the style of the new exam will be different – taking a more holistic view of reporting. |
| Knowledge question | Section A – case includes 35 marks which is related to preparation of either consolidated statement of financial position or consolidated statement of cashflows. |
No transitional consolidation type question but need to analyze the consolidated financial statement items (e.g. calculation of goodwill, calculate the gain or loss on the sale of investment.) |
| Exam answer approach – Ethical issues |
Section A only includes 7-8 marks question on the ethical issue. | More focus on the ethical and accounting implication of financial statements, rather than only to produce the result. |
Kaplan SBR Course Dec 2018 diet
Course Duration (Education + Revision)– Start of September to End of November
Click here to download Brochure
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