About the Lecturer

Gemma Davis, is an award winning experienced lecturer with over 12 years lecturing experience in accounting and finance. Gemma also has many years of industry experience which spans from Irish firms to multi-national organisations including running her own accounting consultancy business which provided services to industry, both locally in Ireland and in the Caribbean. Gemma is a fellow of the Certified Public Accountants Ireland (CPA).

Why choose PAT for your ACCA exam preparation?

• We are an ACCA Platinum Approved Learning Partner
• You can access lectures from anywhere.
• We have a unique exam-focused approach with a combination of lectures, revision days and exam preparation sessions (EPS’s)
• Through regular mock exams and corrected homework, our lecturers will offer structured feedback and support
• You’ll receive access to tuition materials online as well as recordings of the lectures.

SBR Syllabus & Exam

Aim

To apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

Objective of the Syllabus

Discuss the professional and ethical duties of the accountant
Evaluate the financial reporting framework
Advise on and report the financial performance of entities
Prepare the financial statements of groups of entities in accordance with relevant accounting standards
Explain reporting issues relating to specialised entities
Discuss the implications of changes in accounting regulation on financial reporting
Appraise the financial performance and position of entities
Evaluate current developments

Exam Format

The paper will comprise two sections.
Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting.
Students will be required to answer two out of three questions in Section B, which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.

Section B: Choice of 2 from 3 40 marks questions- 20 marks each.

To read more about SBR  and access past exam papers please click here.

Should you have any further questions, please contact us at [email protected] or on 01-8352963