ACCA Dec 2024 Strategic Business Reporting SBR Typical Exam Question (IAS 38)

The ACCA Strategic Business Reporting SBR exam tests IAS 38 Intangible Assets almost in every exam sitting. Students have been studying the intangible asset standard right from the ACCA F3/Financial Accounting, to Financial Reporting and now, the SBR. This standard is very important to businesses because businesses may make investment decisions in patent, acquiring shares in another business resulting in Goodwill being recognised, and the Research and Development Phase as well. The SBR paper tests this standard in a very practical way and of course, in this video, we will show you the MUST GET easy marks in each SBR exam.

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