2020 sbr sbr · 2020. 3. 10. · acca discuss explain analyse evaluate sbr p2 (corporate reporting)...

2020 年 03 月考季战略商业报告模拟考试报告和建议

2020 SBR

SBR

1

1.1

SBR 4

Section A Section B A 2 50

B 2 25 4 Section A Question

2 2 Section B Question 4 b 2

3 15

IFRS

(Conceptual Framework

Conceptual Framework

1.2

Section A Question 1 b c

Section B Question 3 Question 4 Section A

Section B

Alternative performance measures Cash flow statements

2020 年 03 月考季战略商业报告模拟考试报告和建议

ACCA

1) Syllabus and study guide

(Intellectual Levels)

SBR

2) Conceptual framework for financial

reporting

3) SBR

SBR (Maximise your marks in SBR)

4) Specimen Past year papers

5) ACCA Technical

articles

2

2.1

(Required) “

” Question 1 a (i)

Discuss “How goodwill should have been calculated…” Discuss”

2020 年 03 月考季战略商业报告模拟考试报告和建议

“How”,

Question 1 (a) (ii) showing the carrying amount of the

investment in Strawberry just prior to disposal investment

Question3 a (i) Explain 2010 2015

Recognition criteria

ACCA Discuss

Explain Analyse Evaluate

SBR P2 (Corporate Reporting)

ACCA

(Marking scheme),

2.2 IFRS/IAS

Question 1 Goodwill

Correcting entry

Applying your knowledge of accounting

standards

2.3 (Current issues)

(Current issues)

Question 1 (b) (IFRS Exposure Drafts)

Business

Question 3 (i) 2010 2015

Proposed revision to the conceptual framework Question 3 (b) (ii)

2020 年 03 月考季战略商业报告模拟考试报告和建议

Integrated reporting

e.g. Sustainability reporting ACCA

Technical articles

2.4

Question 4 (Cash flow statement)

(Alternative performance measures-APM)

SBR

EBITDAR, Free cash

flow Section A

Question 4(a) APMs

(SBR) SBR

ACCA

ACCA Analysis alternative

performance measures

2.5

1) ACCA 3 15 195

15 180

1 1.8

2) 5 5 /

valid/relevant points 5

3)

ACCA Section A

Section B

2020 年 03 月考季战略商业报告模拟考试报告和建议

2.6

ACCA

1)

(Provision)

2)

3)

4)

3.

SBR

ACCA

SBR

6