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It explains how detailed published model answers act as reference points, outlines rules such as the Own Figure Rule (OFR) and the absence of negative marking, and describes general marking principles. The session also reviews marking approaches for the progress test, including specific question areas like functional currency determination, consolidation of customer contract arrangements, goodwill calculation, IFRS 5 held-for-sale treatment, impairment of bonds, restructuring provisions and stewardship, related disclosures, ethical implications, football-club accounting, and ESG sustainability and governance topics.",{"@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/marking-insight-sbr-china-tutor-guru-webinar-agenda/159695/",{"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/marking-insight-sbr-china-tutor-guru-webinar-agenda/159695.png","ImageObject",300,407,{"name":92,"@type":93},"Paura","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-11-01","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":44},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How do ACCA examiners award marks in SBR answers?","Question",{"text":112,"@type":113},"Credit is given for any valid, relevant and specific answers. Published model answers are extremely detailed and serve as a reference tool, and there is no negative marking.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What general principles guide SBR marking in terms of content and application?",{"text":117,"@type":113},"Marking typically allocates 1 or 2 marks per relevant point and reflects the intellectual level required by the task. Technical knowledge is applied in context of the scenario, not theory, and candidates are expected to extend concepts to complex real-life events.",{"name":119,"@type":110,"acceptedAnswer":120},"What kinds of topics are covered when marking the progress test?",{"text":121,"@type":113},"The progress test marking covers areas such as functional currency determination, consolidation accounting for customer contractual arrangements, goodwill measurement and translation, IFRS 5 held-for-sale assessment with delayed sale, bond impairment with credit-risk deterioration, restructuring provisions and stewardship, ethical implications, football club stadium and intangible asset accounting, and ESG/sustainability and governance issues.","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},159695,1788021311,{"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":44,"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},13056712833777,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","Think AheadACCAVicky XU  \nStrategicBusiness Reporting  \n# Marking Insight\n\nSBR China Tutor Guru8th June 2020  \n# Webinar agenda\n\n1.How marking works at ACCA-marking team  \n2.General principles of SBR marking  \n3.Overview of the marking of the progress test  \n4.Important learning support  \n## 1.How marking works at ACCA-marking team\n\n2.General principles of SBR marking(1/2)  \n·The examiner's published model answers are extremely detailed,and areintended as a reference tool.  \n·Credit is given for any valid,relevant and specific answers  \n·Own figure rule(OFR)  \n·No negative marking  \n·No marks lost for poor spelling or grammar  \n## 2.General principles of SBR marking (2/2)\n\n·Generally 1 or 2 marks per relevant point  \n·Marking will reflect the intellectual level demanded by the taskrequirements  \n·Technical knowledge in context of the given scenario-not theory  \n·Candidates are expected to apply concepts and principles tocomplex real-life events which invariably extend beyond a singleprinciple  \n## 3.Overview of the marking of the progress test\n\nSection A-2020/3 Q1  \nPart (a)required candidates to draft an explanatory note to the directors whichincluded an explanation of how the functional currency of a subsidiarycompany is determined,given information on head office location,autonomy,finance sources and key transactions.  \n3.Overview of the marking of the progress test  \nSection A-2020/3 Q1  \nPart (bi)asked for the accounting treatment in consolidated financial statementsof contractual arrangements with customers,prohibiting the customers fromusing competitors.  \nPart(bii)required a calculation of goodwill at acquisition date (in localcurrency,and after translation into dollars),and after impairment and translationat the reporting date.  \n3.Overview of the marking of the progress test  \nSection A-2020/3 Q1  \nPart(c)required an explanation on the accounting treatment of a 100%equityinterest meeting the requirements for reporting as held for sale under IFRS 5,butwith the sale being delayed beyond the 12 month limit due to unforeseencircumstances beyond the control of management.  \nPart (d)required a calculation and discussion of the impairment of bondsover two years,with deteriorating credit risks between the years.This part had themost marks allocated to it(11 marks)but was often the shortest answer comparedto the other parts in Q1.  \n3.Overview of the marking of the progress test  \nSection A-2020/3 Q2  \nQuestion 2 required a discussion of a proposed restructuring provision,adescription of good stewardship in the context of the restructuring proposals,whether there was a need for related party disclosures,and a furtherdiscussion of the ethical implications of events and circumstances arising withinthe corporate environment.  \n3.Overview of the marking of the progress test  \nSection B-2020/3 Q34  \nQuestion 3 was set around a football club facing industry-specific issues relatingto its stadium,television programme rights and players'contracts.The questionhad two parts.Part (a)related to the accounting treatment of its stadium,splitinto three requirements.Part (b)focused on the intangible assets.  \nQuestion 4 focused on sustainability and environmental,social(ESG)andgovernance issues,dividing this area between the importance of sustainableinformation (part (a)),and the accounting treatment of management responses toESG issues(part (b)).","cbCail1nwoOCUT77","https://ap.wps.com/l/cbCail1nwoOCUT77","pdf",3814162,53,"English","# Webinar agenda\n## 1.How marking works at ACCA-marking team\n## 2.General principles of SBR marking\n## 3.Overview of the marking of the progress test\n## Important learning support","[{\"question\":\"How do ACCA examiners award marks in SBR answers?\",\"answer\":\"Credit is given for any valid, relevant and specific answers. Published model answers are extremely detailed and serve as a reference tool, and there is no negative marking.\"},{\"question\":\"What general principles guide SBR marking in terms of content and application?\",\"answer\":\"Marking typically allocates 1 or 2 marks per relevant point and reflects the intellectual level required by the task. Technical knowledge is applied in context of the scenario, not theory, and candidates are expected to extend concepts to complex real-life events.\"},{\"question\":\"What kinds of topics are covered when marking the progress test?\",\"answer\":\"The progress test marking covers areas such as functional currency determination, consolidation accounting for customer contractual arrangements, goodwill measurement and translation, IFRS 5 held-for-sale assessment with delayed sale, bond impairment with credit-risk deterioration, restructuring provisions and stewardship, ethical implications, football club stadium and intangible asset accounting, and ESG/sustainability and governance issues.\"}]","Marking Insight - SBR China Tutor Guru Webinar Agenda | PDF",134]