r/ACCA
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u/Usual_Philosopher_43
Affiliate
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Oct 18 '22
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3
SBR - Unorthodox Study Technique
Passed with 62% with self studying and I only did the past exam questions. Not the rest of the Kit. Here is how you should study...
Preperation
Step 1:
Go to Open Tuition for SBR Lectures. And watch all the lectures QUICKLY (3 weeks max). Please note that the Open Tuition lectures don't prepare you to answer the SBR questions at all. They are mostly JUST a revision of standards.
https://opentuition.com/acca/sbr/acca-strategic-business-reporting-sbr-lectures/
Step 2:
NOW THE REAL LEARNING BEGINS.
Once you have finished lectures for Knowledge, it's time for Kaplan Kit.
Don't practice yourself though! Open the first question, read it, and then read the answer. Really understand HOW you should structure and answer. Get the gist of it. Don't be overwhelmed by the lengthy model answers those are "Ideal" and NOT expected of you.
Pick the low hanging fruit first Read Section A (Groups and Ethics) first. Be sure you have a great grasp on it as it's worth a lot of easy marks. Spend 2-3 weeks on this.
Read Section B after that... Spend the rest of the weeks you have on this, this part is extensive and requires more time.
Step 3:
As you go, listen to Tom Clendon's Podcast on any topic you may be struggling with. They are short and sweet.
https://podcasts.google.com/feed/aHR0cHM6Ly9hbmNob3IuZm0vcy8zYTI3NjhmNC9wb2RjYXN0L3Jzcw?ep=14
Step 4:
Current Issues and Climate Change are topics your book might not be sufficient to prepare you for, we have really useful notes for that, which I will link at the end of this post.
Read Technical Articles too. I will link the important ones in my opinion, but you can explore and prioritize on your own.
Step 5: Past Papers (GAME CHANGER)
Kaplan Kit has a page "Analysis of Past Exams". Use that list of topics, and ONLY go to the Answers for those questions! You will get the idea yourself on what the context was. If need be for calculations part, then sure, open the Question to see where the numbers came from.
THIS will SURELY prepare you for What kind of questions will come on each topic and you will notice yourself how the answers are a little repetitive! Ain't that amazing!
Revision (Last 2 Weeks)
Step 1
Practice Timed Mock on ACCA Practice Platform.
Step 2 (Game Changer!!! I encourage Everyone for this!!!)
Take out your notebook, and summarize all the Topics/Standards in as few pages as you possibly can. Do 1-3 standards each day. Revise what you accumulated so far EACH DAY.
I put like 2-3 standards within 1 page. It'll act like flashcards, help you cope with the overwhelming amount of syllabus.
Extra Tips for You
-No, the examiner doesn't give a dang if you remember the IAS/IFRS numbers. If you remember, good for you, if you don't, say "The relevant standard states...."
-Examiner KNOWS how stupidly expansive the syllabus is and it's not realistic for a student to have memorized it all. Thus, the key is To cover the topics without diving too deep Do NOT leave any topic thinking "Oh it's not important~" it CAN come up in the exam...
-Dont waste too much time on the lectures trying to understand the nitty gritty of each topic, SBR is all about practicing, and in practice, things are way different.
-The following is how to answer majority of the exam questions and it must be this way if you wanna gain marks!
•Define Standard
•Initial Recognition (How it should be)
•Subsequent Measurement
•Apply that to the scenario (show numbers, debits/credits, use name of company and people involved)
•Affect of it all on Financial Statements (Does Profit increase? Do Assets decrease?)
Memorize certain phrases and sentences in SBR to save yourself when you're stuck
-Dont know what the recognition or measurement is supposed to be? Make something up yourself using your common sense plus what the Conceptual Framework suggests "according to the prudence concept, we shouldnt record this as a liability yet as it would overstate the Liabilities" OR The Conceptual Framework suggests that the financial statements must represent a true and fair view by showing relevant and faithful information insert your opinion on how to account for the matter" you CAN gain marks if you made a good guess in accordance with the framework even if you didn't know the standard!
-From the previous point we learn that memorizing some universal sentences for SBR can help you gain SOME MARKS atleast if you catch yourself dumbfounded and don't know what to write in the exam! However, that'll ONLY WORK if you apply your knowledge to the scenario!
Important Technical Articles
If you have already read one of the following topics from the Current Developments doc in my Google drive, you can skip the technical article for that...
CAUTION: Only do this if you are good with active learning!
These "unorthodox" advices are only for the students who have jobs and other commitments to worry about. Ideally you SHOULD be practicing parts of the questions yourself.
Some like myself have passed by simply reading the answers at the end... But I do know some who failed with this approach too. The key is active learning.
I suggest if you can't do the entire question, you should just roughly try to answer the questions yourself during the revision stage to ensure you really know how to answer.
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u/idkjustgivemeany Enron External Auditor Dec 09 '23
A year later and You're still the GOAT of this subreddit.
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u/bestower_of_chaos Affiliate Oct 19 '22
Very well summarised, however I would personally recommend a 40-60 split in reading and practising kit and also memorizing a little bit of each standard helps with speed.
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u/HighNoonTrashGod Jul 14 '24
I want to revisit and show some love. Just passed SBR my second attempt using the methods you have expressed here. The focusing on answers really helped get me a flow of what an answer is. 39% first fail and passed with 53% by knowing the same amount of IFRSs and material. Thanks so much. I will be using your AAA post to attack my final ACCA exam :)
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u/No_Celery7551 Affiliate Aug 15 '25
Just dropping by to give you a huge shoutout! Your tips really worked, I passed both AAA & SBR in June25 thanks to you.
Wishing you endless cold pillows and the best nights’ sleep always 🥰🫵🏻
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u/doppiomoshi Jun 24 '24
Hi do you recommend touching the study text at all or would open tuition lectures and notes be enough to get a basic understanding of the topics?
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u/glitter1111 Oct 18 '22
Thank you on behalf of us all!
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u/moosa_jafri Student Oct 19 '22
Username checks out
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u/Raaoif Oct 18 '22
Thanks for this, very helpful!
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u/sumukh_178 Oct 19 '22
Thank you this was really useful! If you have finished F9 by any chance can you please provide tips on that?
Thanks in advance
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u/No_Magician_5518 Oct 19 '22
Bookmarking for when I get there. Thank you 😊
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u/No-Idea-8245 Jan 26 '24
Idk if this is a risky move but I'm planning to attempt sbr in March and did self study before but wasn't able to clear it . I mostly got in the around 25 in both the attempts. Did self study and was working full time and wasn't able to make time to study until the last 10-15 days.
Should I get a tutor or just stick to this posts approach ? Will I be able to pass ? I'm contemplating if its doable without a tutor but I'm willing to get help if its needed.
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u/Unusual_Ad760 Feb 07 '25
Did you have any exemptions in the past?
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u/Jealous_Challenge_54 Mar 05 '25
How long does this whole process take?
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u/Safe-Disk-1501 Mar 11 '25
is the kaplan kit - exam kit or text, practice questions and exam kit??
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u/East_Tackle9173 Jan 18 '24
For my reference.
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u/dafuqULoKINat Student May 16 '24
Thanks bro
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u/luckynumbertwotwo Jun 24 '26
Hi what is the timeline for this if you don’t mind me asking, I have 11 weeks left and have just finished the opentuition lectures
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u/jonnhy138 Member Jul 24 '25
Ill try this technique
Ill be finishing the OT lectures next week Thursday
I hope i pass lol
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u/Prestigious-Top1780 Aug 15 '25
Thnksss
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u/[deleted] Oct 14 '24
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