ACCA SBR case studies
ACCA SBR · Put your knowledge to work in context.
Strategic Business Reporting (SBR) is a Strategic Professional exam within the ACCA Qualification. ACCA describes it as requiring candidates to "demonstrate your ability to make strategic business reporting decisions" and states that, set within the corporate reporting environment, "you will be tested on concepts, theories, principles and crucially your ability to apply this knowledge to real life scenarios." It therefore suits candidates who have completed Financial Reporting and are ready to move from preparing statements to exercising judgement on complex reporting issues, including interpretation and critical analysis of financial statements and sustainability-related reporting. The ACCA SBR case studies are 5 cases and about 4,095 words.
1The Licence That Was Never Quite Sold
On 1 October 20X4, Halvard plc (year end 31 December) grants a five-year licence to a customer for its proprietary logistics software. The contract price is £4.0m, payable as £1.0m on signing and £3.0m on 31 December 20X6.
790 words, about 4 min2The Pension Deficit That Would Not Sit Still
Corvane plc operates a defined benefit pension scheme. At 31 December 20X4 the actuarial deficit reported under IAS 19 was £48m, recognised in full in the statement of financial position.
752 words, about 4 min3Goodwill That Refused to Behave
In January 20X5, Marden Group acquired 80% of Sable Ltd for £180m cash. At acquisition, Sable's identifiable net assets had a fair value of £150m; the group measures non-controlling interests at the proportionate share of net assets.
879 words, about 4 min4Revenue, Carbon and the Sustainability Report
Larkspur plc reports under IFRS and is preparing its first sustainability report alongside its 20X5 financial statements. Larkspur has committed to net zero by 2040 and reports Scope 1, 2 and 3 emissions.
852 words, about 4 min5The Lease That Hid a Loan
On 1 January 20X5, Pellworth Ltd enters a five-year arrangement with a bank. Pellworth transfers a specialised machine to the bank for £2.0m cash and simultaneously leases it back for five annual payments of £0.48m, payable in arrears.
822 words, about 4 min