SBR PYQs | Compiled by Sze Jein

Areas Speci 1 Speci 2 S18 D18 MJ19 SD19 M20 SD20 MJ21 SD21
Book 1 Area A - Fundamental ethical and professional principles
Professional and ethical behaviour in corporate reporting 2 2 2 [b] 2 [c] 2 [c] 2 [b] 2 [b] 2 [c]
7+2m 7+2m 5+2m 7+2m 5+2m 10+2m

Area B - The financial reporting framework

The applications, strengths and weaknesses of the accounting framework
Conceptual Framework 2018 1[b] +3[b] + 4[b] 1[b] + 3[b] 3 [a][i] 1[d] + 3[a][c] + 4[a] 4[a] + [b] 3[a][ii] + 4[a] 2[a][ii]
6m 6m + 2m+ 4m 7m + 6m 2m
Area C - Reporting the financial performance of a range of entities
IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors Q3[a][ii] Q3[a][ii] Q3[b][ii]
IAS 34 Interim Financial Reporting [Self-study]
IAS 1 Presentation of Financial Statements 4[a][i][ii] + 4[b] 3[b] 2[c] 2[c] 2[a]
PS 2 - Making materiality judgements 3[b]
ED/2019/7 - General Presentation and Disclosures
IAS 2 Inventories 3[a][i] 3[a][i] 2[a]
IFRS 15 Revenue from Contracts with Customers 3[b] 3[a] + 4[a][i][ii] 3[a][iii] + [c] 2[b] + 3[c] 4[b][i]+[ii] 3[a][i][ii] 2[a]
IAS 16 Property, Plant and Equipment 4[b] 3[b] 4[b][iii] 3[b]
IAS 38 Intangible Assets 3[a] 3[a]+[b] 1[b][i]+ 3[b][i] 3[a] + [b][ii]
IAS 36 Impairment of Assets 2[a] 1[a][i] 2[a]+ 3[a][ii] + [b] 3[b] 1[b] 3[b][ii] 3[b][i][ii][iii][iv]
IAS 40 Investment Property 4[b] 2[a]
IAS 23 Borrowing Costs 2[a]
IFRS 5 Non-Current Assets Held for Sale and Discontinued Operations 2[a] 1[c] 1[c] + 3[a][i] 3[b][iii]
IAS 20 Accounting for GG and Disclosure of Government Assistance
IAS 24 Related Party Disclosures 2[a] 2[a] 2[a][iii]
IAS 37 Provisions, Contingent Liabilities and Contingent Assets 1[a][iii] +[b] 2 [a] 2[a] 3[a][i] + 4[b] 2[a] + 4[a][ii] 2[a][i]+3[a][ii]+4[b][i] 3[b][iii]
IAS 10 Events after the Reporting Period 1[b] 3[a][i]
IFRS 13 Fair value measurement 2[a] + 3[a][i+ii] 2[a] 3[a][i] 1[a] + 3[a][i]

Book 2 IFRS 16 Leases 3[a][ii] 2[a] 3[b][i][ii] 3[a][i]+[iii]

IAS 19 Employee Benefits 4[b] 2[a] 3[c][i][ii] 4[ii] 1[c] + 4[b]
IFRS 2 Share-based payment 1[c][ii]
IAS 32 Financial Instruments: Presentation 1[b] 1[a][iii] 4[a][ii] 2[a]
IFRS 9 Financial Instruments
FA&FL - Recog, derecog and Meas 3[b] 1[c] 3[a][i] 2[a] + 3[a][i] 1[d] + 3[a][iii]
Impairment of FA 4[a][ii] 1[d]
Derivatives 2[a] 3[a][ii]
Hedge Accounting
IFRS 7 Financial Instruments: Disclosures
IAS 12 Income Taxes 1[b] 4[b] 4[b] 2[b] + 4[a][ii] 2[b]

Book 3 Area D - Financial statements of groups of entities

IAS 27 Separate Financial Statements
IFRS 3 Business Combinations 1[b] + 3[b][i] 3[c] 4[a][ii] 1[c][i] 1[b][i]
IFRS 10 Consolidated Financial Statements 3[c] 3[a][i] 4[b][ii]
Associates and joint arrangements
IAS 28 Investments in Associates and Joint Ventures 1[a][ii] 3[a][i] 3[b][i][ii]
IFRS 11 Joint Arrangements 3[c] 3[a][i] 3[b][i]
IFRS 12 Disclosure of interests in Other Entities
Changes in Group Structure
CSOFP
Disposals 1[a][ii] 1[a][ii][iii] 1[c]
Acquisition 1[a] 1[a][i] 1[a][i] 1[a][ii] 1[a]
IAS 7 Statement of Cash Flows 4[b][i] 1[a][b] 1[b]+[c]
IAS 21 The Effects of Changes in Foreign Exchange Rates 1[a][b] 1[a]

Area E - Interpret financial statements for different stakeholders

Analysis & interpretation of financial info & measurement of performance
PM - Ratios | IAS 33 Earnings per Share | APM 4[a][ii] 4[b] 4[a] + b[ii][iii] 2[c] 4[b][i][ii]
NFR - PS1 - Management Commentary 4[a][i][ii]
IFRS for SMEs | ESG | Sustainability Reporting 4[a] 4[a]+[b]
The International <IR> Framework
IFRS 8 Operating Segments 2[a]

Area F - The impact of changes & potential changes in accounting regulation

Discussion of solutions to current issues in financial reporting
Cryptocurrency 3[b][iii]
Initial Coin Offering [ICO]
Crowdfunding
Financial Reporting - Implication of disasters