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The Exam: Computer-Based Exams

The document provides information about the ACCA Strategic Business Reporting exam. It notes that from March 2020, computer-based exams will be introduced for this exam. Paper-based exams will still be available during the transition. It also provides important notes for UK students studying under international standards. The document outlines the exam format, which is a 3 hour 15 minute exam where all questions are compulsory and the pass mark is 50%. It advises students to review the main syllabus requirements such as demonstrating professional competencies and relating issues to concepts and situations.

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Igor Trajcevski
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72 views1 page

The Exam: Computer-Based Exams

The document provides information about the ACCA Strategic Business Reporting exam. It notes that from March 2020, computer-based exams will be introduced for this exam. Paper-based exams will still be available during the transition. It also provides important notes for UK students studying under international standards. The document outlines the exam format, which is a 3 hour 15 minute exam where all questions are compulsory and the pass mark is 50%. It advises students to review the main syllabus requirements such as demonstrating professional competencies and relating issues to concepts and situations.

Uploaded by

Igor Trajcevski
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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The Exam

Computer-based exams
With effect from the March 2020 sitting, ACCA have commenced the launch of computer-based
exams (CBEs) for this exam with the aim of rolling out into all markets internationally over a short
period. Paper-based examinations (PBE) will be run in parallel while the CBEs are phased in.
BPP materials have been designed to support you, whichever exam option you choose. For more
information on these changes and when they will be implemented, please visit the ACCA website.

Important note for UK students who are sitting the UK variant of


Strategic Business Reporting
If you are sitting the UK variant of the Strategic Business Reporting exam you will be studying under
International standards, but between 15 and 20 marks will be available for comparisons between
International and UK GAAP.

This Practice & Revision Kit is based on IFRSs only. An online supplement covering the additional
UK issues and providing additional illustrations and examples is available at
www.bpp.com/learning-media.

Approach to examining the syllabus


The Strategic Business Reporting syllabus is assessed by a 3 hour 15 minute exam. The pass mark is
50%. All questions in the exam are compulsory.
At the revision stage, we advise students to revisit the following main syllabus requirements so that
you have a good understanding of the overall objectives of this exam. Remember, ACCA's
examining team expect you to be able to:
• Demonstrate professional competences within the business reporting environment. You
will be examined on concepts, theories, and principles, and on your ability to question and
comment on proposed accounting treatments.
• Relate professional issues to relevant concepts and practical situations. The evaluation of
alternative accounting practices and the identification and prioritisation of issues
will be a key element of the exam.
• Exercise professional and ethical judgement, and integrate technical knowledge
when addressing business reporting issues in a business context.
• Adopt either a stakeholder or an external focus in answering questions and
demonstrate personal skills such as problem solving, dealing with information and
decision making. You will also have to demonstrate communication skills appropriate
to the scenario.
• Demonstrate specific professional knowledge appropriate to the preparation and
presentation of consolidated and other financial statements from accounting data,
to conform with relevant accounting standards. Here, you may be required to interpret
financial statements for different stakeholders and/or communicate the impact of changes in
accounting regulation on financial reporting.
The ACCA website contains a useful explanation of the verbs used in exam questions.
See: 'What is the examiner asking?' available at www.accaglobal.com/uk/en/student/sa/study-
skills/questions.html

x BPP Tutor Toolkit Copy

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