2020年ACCA备考已经开始了，为了帮助小伙伴们更好的备考，泽稷小编为大家准备了ACCA SBR的考点提醒，一起来看看吧。泽稷网校ACCA小编再送大家一个2020年ACCA资料包，自提，戳：
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SBR
You should start by reading the examiner’sapproach article on the ACCA website.While you are there read any other examtechnique and technical articles.
In section A the first Q will be based ongroup accounting and may include complications such as a foreign subsidiary,discontinued activities,disposals and/or acquisitions.Be ware that this Q maytest consolidation statements of cash flows as was the case in December 2018.
The second Q will cover the reporting andethical implications in a given scenario.Make sure you consider ant threats tothe fundamental principles of ACCA’s Code of Ethics and Conduct in your answer.
Section B will always include a question orpart-question involving the analysis or appraisal of information from theperspective of a stakeholder.In the December 2018 exam this involvedexplaining the nature of tax accounting in the financial statements to aninvestor.Even if this sounds daunting,make sure you have a go at answeringthe Q.
Current issues could be examined in eithersection A or section B.the Conceptual Framework and associated exposure drafthave featured a lot in both the September 2018 and December 2018 exams–be preparedfor this to be the case in June 2019 as well.
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