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The guidance provides exam technique tips, highlights marking expectations, and includes examiner report quotes emphasizing time management and labeled adjustment columns.",{"@graph":14,"@context":72},[15,34,55],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/acca-sbr-new-q1-since-sep23-practical-guidance/661519/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/acca-sbr-new-q1-since-sep23-practical-guidance/661519.png","ImageObject",300,407,{"name":42,"@type":43},"Rainbow Cat","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":52,"interactionType":53,"userInteractionCount":22},"InteractionCounter",{"@type":54},"ViewAction",{"@type":56,"mainEntity":57},"FAQPage",[58,64,68],{"name":59,"@type":60,"acceptedAnswer":61},"What changes to Question 1 in SBR take effect from September 23?","Question",{"text":62,"@type":63},"From September 23, Question 1 uses a prepopulated spreadsheet response option with a draft consolidated financial statement, and one requirement asks students to correct the spreadsheet for a range of issues using spreadsheet-based workings.","Answer",{"name":65,"@type":60,"acceptedAnswer":66},"How should students use the spreadsheet to produce acceptable workings?",{"text":67,"@type":63},"Students should use the spreadsheet workings area to show adjustments clearly, so markers can see how each spreadsheet adjustment was arrived at. Copy/paste from the word processor into the spreadsheet is not possible.",{"name":69,"@type":60,"acceptedAnswer":70},"What do examiner report quotes emphasize for answering Question 1?",{"text":71,"@type":63},"They stress that candidates often spend too much time on Question 1 and that a total column is not required. They recommend using labeled columns for adjustments to make it easier for markers to follow and to check that journals balance.","https://schema.org",{"og:url":32,"og:type":74,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":76,"canonical":32},"index,follow",{"doc_id":78,"site_id":7},661519,1793168683,{"code":4,"msg":81,"data":82},"success",[83,87,91,94,99,104,109,114,119,122,126],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":84,"show_sort_weight":85,"slug":86},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":88,"show_sort_weight":89,"slug":90},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":92,"slug":93},70,"exam",{"id":95,"doc_module":4,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},5,"Comic",60,"comic",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},6,"Technology",50,"technology",{"id":105,"doc_module":4,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},7,"Healthcare",40,"healthcare",{"id":110,"doc_module":4,"doc_module_name":25,"category_name":111,"show_sort_weight":112,"slug":113},8,"Research & Report",30,"research-report",{"id":115,"doc_module":4,"doc_module_name":25,"category_name":116,"show_sort_weight":117,"slug":118},9,"Religion & Spirituality",20,"religion-spirituality",{"id":117,"doc_module":4,"doc_module_name":25,"category_name":120,"show_sort_weight":117,"slug":121},"World Cup","world-cup",{"id":123,"doc_module":4,"doc_module_name":25,"category_name":124,"show_sort_weight":123,"slug":125},10,"Lifestyle","lifestyle",{"id":127,"doc_module":4,"doc_module_name":25,"category_name":128,"show_sort_weight":95,"slug":129},19,"General","general",{"code":4,"msg":81,"data":131},{"doc_id":78,"user_id":132,"nickname":42,"user_avatar":133,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":22,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":139,"language":140,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":12,"update_tm":79,"read_time":144},962090769181,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Practical  \nGuidance  \nACCA  \n© ACCA  \nPublic  \n© ACCA  \nPublic  \nContents  \n1. New Q1 in SBR since Sep23  \n2. Examiner report quotes  \n3. All three case scenarios  \n▪ Group statement of financial position  \n▪ Group statement of profit or loss and OCI  \n▪ Group statement of cash flows  \n4. Review advice  \nNew Q1 in SBR since Sep23  \n© ACCA  \nPublic  \nFormat  \n▪ From September 23, question 1 will use a prepopulated spreadsheet response option containing a draft consolidated financial statement.  \n▪ One of the requirements will ask students to correct this spreadsheet for a range of issues. This new style of requirement will require students to record, analyse and present information using a spreadsheet. Aligning with how spreadsheets are used by finance professionals in a working environment.  \n© ACCA  \nPublic  \nQ1 = Group accounts & the Prepopulated spreadsheet  \n▪ Statement of financial position  \n▪ Statement of profit or loss and other comprehensive income  \n▪ Statement of cash flows  \n© ACCA  \nPublic  \nSome exam technique tips  \n• Use the spreadsheet to show workings by using the workings area set out below the draft financial statements. It will not be possible to copy and paste from the word processor into the spreadsheet, so save time by only using the spreadsheet to conduct your workings.  \n• Your workings should show clearly how the adjustments to the spreadsheet have been arrived at. This will help markers award credit where it is due.  \n• Marks are not awarded for the use of formulae or students’ spreadsheet ability, so simple workings can be used. Markers will review each spreadsheet cell for workings.  \n• Markers will continue to use existing principles to mark student responses, such as the own figure rule. Note that negative numbers in the spreadsheet will be displayed with a minus sign, rather than with brackets.  \n© ACCA  \nPublic  \nExaminer report quotes  \n© ACCA  \nPublic  \nExaminer report quotes  \n“Candidates frequently spend too much time on question 1”  \n“A total column is not required”  \n© ACCA  \nPublic  \nExaminer report quotes  \n“It is recommended that candidates use labelled columns to present adjustments to the draft consolidated financial statements. This is much easier for markers to follow than a string of numbers entered into a cell, particularly if some of those numbers are wrong.  \nIt also enables candidates to check that their journals balance.”  \n© ACCA  \nPublic  \nExaminer report quotes  \n“The recommended approach to answering this part of the question would be to add columns to the right of the draft CSOPL for each identified adjustment, and enter the adjustments, being careful with + and-signs.”  \n© ACCA  \nPublic","cbCaipguSP3Uagdq","https://ap.wps.com/l/cbCaipguSP3Uagdq","pdf",615047,18,"English","# Contents\n## New Q1 in SBR since Sep23\n## Examiner report quotes\n## All three case scenarios\n## Review advice\n# Exam technique tips","[{\"question\":\"What changes to Question 1 in SBR take effect from September 23?\",\"answer\":\"From September 23, Question 1 uses a prepopulated spreadsheet response option with a draft consolidated financial statement, and one requirement asks students to correct the spreadsheet for a range of issues using spreadsheet-based workings.\"},{\"question\":\"How should students use the spreadsheet to produce acceptable workings?\",\"answer\":\"Students should use the spreadsheet workings area to show adjustments clearly, so markers can see how each spreadsheet adjustment was arrived at. Copy/paste from the word processor into the spreadsheet is not possible.\"},{\"question\":\"What do examiner report quotes emphasize for answering Question 1?\",\"answer\":\"They stress that candidates often spend too much time on Question 1 and that a total column is not required. They recommend using labeled columns for adjustments to make it easier for markers to follow and to check that journals balance.\"}]","ACCA SBR - New Q1 since Sep23 - Practical Guidance | PDF",45]