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ACCA SBR 8 . ACCA Study Resources ‘ Technical articles ‘ne Examining team for S88 have writen vars tec nd exam cia ates which You ‘uid redo sepgot your tudes tn sddtion ose, ACA ave posed ari fy Spar ios wht ie rea eam questions Thea alle ound on ACCAS website | Summary of articles available as at 1 March 2023 by syllabus area A: Fundamental ethical and profesional pines ecouningethein te date ne (workbook Chapter 2) '8: The rani reporting framework raft erandetheccompreneneve | Receifeston: Che F/ (Workbook ircome pera) ‘The Conceptual Framework Gost ea ape Reporting the financial performance of range of entities TRS forse FR for Sts (wondoot Chapter 19) Detered tax Conceptual aeworortbook Cuper » 1S 2 Shore bese Payment Shrebased payers (Werbook Chapter 0) 1S 13 For Vaue tenement Fe vate measuement(Werbook Gapers) Tnesheentot endl cows "inact matron Wonton Cpt 8) Measrement MeasreentCarcaptul Framewerk (Wrtoook ater) even reve Revenue vccpiton Werkbeck Chapter 3) ‘When dons debt seemtobeequy? | orb equty (Chapters) @ “rptocurences ‘ore er (workbook Chapter 2) Busines combinations: AS 3 (ese) : Financia statements of groups of entities ‘step acuistions ad dsposals(Wonbook ptr 1273) impament of 209i Impavment of gl Workbook Capt a Ectnterpret financial statements for ferent stakeholders ‘Sttiabity(Wersbeok Chapter 38) ‘Adios pertormance measures {workbook chapter) ‘Ging veo why nd ‘opal eparing (Wonbook Chapter 8) Inept eporing(Warbook Chapter = ‘ang the bins mde of company to help nase ts performance FThe impact of changes and potential cha ‘esis wotook Chapter 18) nee in aecountingreeition Reporting or ivestos Workbook Chanter » Reporting forint (Wornoak Chapt = Foreign wansncons(Warbook Coster 6) “he defton nd dour apa “he SestabieDevopment Gans ‘opal eporting Workbook Chapter 26) ‘Sttaby epring (Wortook Chapter oy “Technical articles on multiple slabs et ‘rowatrding ad impaiment of racial istromens| Busnes combinations, share based payments and accounting considerations ofa Qvre “rptocurences ‘ore er (workbook Chapter 2) Busines combinations: AS 3 (ese) : Financia statements of groups of entities ‘step acuistions ad dsposals(Wonbook ptr 1273) impament of 209i Impavment of gl Workbook Capt a Ectnterpret financial statements for ferent stakeholders ‘Sttiabity(Wersbeok Chapter 38) ‘Adios pertormance measures {workbook chapter) ‘Ging veo why nd ‘opal eparing (Wonbook Chapter 8) Inept eporing(Warbook Chapter = ‘ang the bins mde of company to help nase ts performance FThe impact of changes and potential cha ‘esis wotook Chapter 18) nee in aecountingreeition Reporting or ivestos Workbook Chanter » Reporting forint (Wornoak Chapt = Foreign wansncons(Warbook Coster 6) “he defton nd dour apa “he SestabieDevopment Gans ‘opal eporting Workbook Chapter 26) ‘Sttaby epring (Wortook Chapter oy “Technical articles on multiple slabs et ‘rowatrding ad impaiment of racial istromens| Busnes combinations, share based payments and accounting considerations ofa Qvre ‘Ase csing et (AS 19), nial con ferns non GAAP, and non ancl performance ‘ners ease conta and impamens nde sues ‘ther raevan techn ariles are refered to ane ead of ach chpterfthe Wonton Summary of exam technique artes avalobleat 1 March 2023 Passing Sata rofessona exams ‘estan recureent explaned

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