ACCA SBR Exam Success Workshop (December 2025 Exam)

Prepare for the December 2025 examination with this targeted workshop. This intensive session is designed to strengthen exam techniques, boost analytical skills, and build confidence in the approach adopted for the exam.

To assist candidates in staying ahead for the upcoming sitting, these Topical Sessions provide focused coverage of high-impact syllabus areas. The workshop moves beyond basic theory into complex practical application, ensuring exam readiness.

Key technical focus areas include:

IFRS 18 & Financial Statement Presentation: The sessions analyze the new structure of the Statement of Profit or Loss, focusing on classifying income and expenses into five distinct categories: operating, investing, financing, income taxes, and discontinued operations. The curriculum covers mandatory subtotals such as 'operating profit' and disclosure requirements for Management Performance Measures (MPMs).

Consolidated Statement of Cash Flows (CSOCF): The workshop examines consequential amendments to IAS 7, specifically the requirement to use 'operating profit' as the starting point for the indirect method. Furthermore, complex group scenarios are evaluated, including the cash flow implications of acquisitions, disposals, and foreign exchange differences.

By sharing strategies for tackling common question types effectively, this workshop assists in identifying key issues, interpreting examiner expectations, and developing well-structured responses. These topical sessions ensure a focus on the most critical aspects of the paper to improve overall exam readiness and performance.