ACCA SBR Examiner’s Report Breakdown | Where Candidates Lost Marks & Why

Описание: In this video, we break down the official ACCA Strategic Business Reporting (SBR) Examiner’s Report from the September–December 2025 exam sitting. If you want a clear roadmap to improve your exam performance, this is the deep dive you need.

🔍 What You’ll Learn:

• The most common mistakes SBR candidates made across all questions
• How poor time management caused students to lose easy marks
• Why reading the requirement carefully (and following the verb) is critical
• Why rote-learned knowledge without application scores very few marks
• How weak spreadsheet technique and poor audit trails cost marks in Question 1
• Common errors in consolidation adjustments, disposals, hedging, and intra-group transactions
• Mistakes candidates made when applying IFRS 9, IFRS 15, IAS 12, IAS 32, and IFRS 18
• Why many students struggled with ethical analysis and actionable recommendations
• Frequent misunderstandings in impairment, assets held for sale, and investment property accounting
• Where candidates lost marks in financial instruments classification and measurement
• Why many students were underprepared for later questions (especially Question 3 and Question 4)
• Examiner advice on structuring answers, showing workings clearly, and applying standards to the scenario
• Key exam technique tips to help you manage time, plan answers, and maximise marks

Whether you're preparing for your first SBR attempt or re-sitting the exam, this walkthrough of the examiner’s insights will help you focus on what really matters.


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