SBR Past Exam analysis

Question # Sep-18 Dec-18 Mar-19 Jun-19 Sep-19

Q1 Goodwill Cashflows IAS-21 Disposal of Sub
Disposal Changes in Group Structure Goodwill Deferred Tax on sale of Inventory P:S
IAS 28 IFRS-5 Disposal Variable Lease Payments
IFRS-3 Framework
IFRS-9

Q2 IAS-36 IFRS 15 IAS-19 IFRS-2

IAS-37 Classification of a property IAS-37 Restructuring IAS-24
Ethics Ethics Ethical Issues IFRS-8
Ethical Issues

Q3 IAS-38 & Framework Conceptual Framework IAS-21 IFRS-9

IAS-36 IFRS-10 IFRS-16 IAS-36 & IFRS-3
IFRS-3 IFRS-11 IAS-8 Current Issue

Q4 APM's Management Commentary Conceptual Framework IAS-21

IAS 12 IAS-12 & 37 in relation to framework
IFRS-15