SBR

　　You should start by reading the examiner’s approach article on the ACCA website.While you are there read any other exam technique 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 and ethical 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 or part-question involving the analysis or appraisal of information from the perspective of a stakeholder.In the December 2018 exam this involved explaining the nature of tax accounting in the financial statements to aninvestor.Even if this sounds daunting,make sure you have a go at answering the Q.

　　Current issues could be examined in either section A or section B.the Conceptual Framework and associated exposure draft have featured a lot in both the September 2018 and December 2018 exams–be prepared for this to be the case in December 2019 as well.