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It addresses the low 48%–52% pass-rate challenge by offering practical, exam-style preparation rather than theory alone. The book includes illustrated examples showing how IFRSs are applied in real industries, more details on IFRS rules, and exercise questions, plus sketches, exam rehearsal resources, and guided case studies to strengthen exam readiness.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/acca-strategic-business-reporting-sbr-education-book-introduction-to-this-book/661515/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/acca-strategic-business-reporting-sbr-education-book-introduction-to-this-book/661515.png","ImageObject",300,407,{"name":92,"@type":93},"Danger Angel","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":8},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"Why does the book focus on improving SBR students’ pass rates?","Question",{"text":112,"@type":113},"The introduction notes the SBR exam pass rates are between 48% and 52% and frames this as a reason to improve students’ preparation through more effective support.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What kinds of learning materials does the book include?",{"text":117,"@type":113},"It offers illustrated examples of IFRS implementation in practice, additional details about IFRS rules, and exercise questions to prepare for the exam.",{"name":119,"@type":110,"acceptedAnswer":120},"How does the book simulate the experience of taking the actual exam?",{"text":121,"@type":113},"It structures question ranges in an exam-like way and provides “exam rehearsal” interactive sample tests that emulate the real exam format.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},661515,1793168674,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":139,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":129,"read_time":144},962090769052,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","ACCA Strategic Business Reporting (SBR)  \n(INT)  \nEducation Book  \n(SAMPLE)  \nIntroduction to This Book  \nACCA is a professional qualification for an accounting career. Having this is an indication that you are a good fit to fill the roles of experts in banking, management, consulting, and accounting. However, you need to pass the exam.  \nThe pass rates of SBR exam are only between 48% and 52% .  \nThis is a problem—the low pass rate is an indication that something has to be done to improve the pass rate of students who take the exam. If you succeed, you have better chances of taking senior roles in accounting and business management firms.  \nOur book is a great fit for those who need support for IFRS exams such as SBR exam.  \nAfter talking to many students, we realised that they needed more practical examples of what they have learned in theory.  \nAs such, the book has:  \n• Many illustrated examples of how IFRSs are implemented in practice  \n• More details about IFRS rules  \n• Exercise questions in preparation for the exam  \nIn this book, you will be studying ACCA—you will receive a refresher training in the fundamentals of what you have learned in school. We have combined several principles and theories that you will find helpful in preparing you for your exam.  \nYou can consider this book as a SBR pilot exam. It has lots of practical examples of how IFRSs are applied in various industries—something that some educational institutions miss.  \nWe structured the book in such a way that the range of questions asked is done in a way similar to an exam. If you are a student, you will be able to familiarise yourself with how exams arepresented to you by the time you take a certification test.  \nTo give you a better perspective, here are some of the contents of the book:  \n• Sketch – a refresher on what chapter knowledge is, what it is used for, and what industries you can apply these principles to.  \n• Exam rehearsal question – these are interactive resources where you get sample tests. These tests emulate what you will go through in your actual exam. These tests will help you identify your key strengths and your opportunities before you take the exam.  \n• Case study – this book has guides and resources to help you understand expectations of you in ACCA and how you can use them in real life. You can use this guide to explain how you can contribute to a company or institution where you are applying for.  \nWe collaborated with several experienced accounting experts, all of whom had experience in accountancy. They all have a long history of expertise in the field.  \nThe book is also reviewed by a body of professional examiners, thus giving credibility to the theories and content of the lessons.  \nThroughout the training, we hope to enrich the skills that you already have. We have presented several tips to help you become successful, and you can visit the other resources that we recommend to help you further improve your skillset.  \nOverall, you should be adequately prepared to take the exam by the time you are done.  \nMore power to you!  \nStrategic Business Reporting (SBR) Education Book  \nAuthor: Lesco Group Limited  \nChief Editor: Terry Steward  \nPublisher: Acme Books  \nRoom 1902, Easey Commercial Building 253-361 Hennessy Road, Wanchai, Hong Kong  \nISBN: 978-988-79592-6-8 September 2021 First Edition  \nCopyright  \n© Lesco Group Limited  \nAll Rights Reserved. No part of this book may be reproduced, or utilised in any form or by any means, electronic or mechanical, or stored on any retrieval systems without the expressed written permission of the author.  \nContent:  \nIntroduction to the SBR Exam ........................................................................................................... 7  \nChapter 1 IAS 2 Inventories.............................................................................................................. 12  \nChapter 2 IAS 16 Property, Plant & Equipment .............................................","cbCais2Bq6I186Sd","https://ap.wps.com/l/cbCais2Bq6I186Sd","pdf",813549,87,"English","# Introduction to This Book\n## Sketch and exam rehearsal question resources\n## Case study guidance for real-life application\n## Table of contents overview (chapters and IFRS topics)","[{\"question\":\"Why does the book focus on improving SBR students’ pass rates?\",\"answer\":\"The introduction notes the SBR exam pass rates are between 48% and 52% and frames this as a reason to improve students’ preparation through more effective support.\"},{\"question\":\"What kinds of learning materials does the book include?\",\"answer\":\"It offers illustrated examples of IFRS implementation in practice, additional details about IFRS rules, and exercise questions to prepare for the exam.\"},{\"question\":\"How does the book simulate the experience of taking the actual exam?\",\"answer\":\"It structures question ranges in an exam-like way and provides “exam rehearsal” interactive sample tests that emulate the real exam format.\"}]","ACCA Strategic Business Reporting (SBR) - Education Book - Introduction to This Book | PDF",219]