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It covers calculating fair value for an acquired factory site, measuring non-controlling interests and goodwill, and analysing impairment losses at a later reporting date with consequences for consolidated financial statements. It also addresses acquisition consideration involving share-based payment replacement schemes and the expense recognition for subsequent vesting conditions, with mark allocations by sub-question.",{"@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/strategic-business-reporting-international-sbr-int-septemberdecember-2019-sample-questions/661517/",{"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/strategic-business-reporting-international-sbr-int-septemberdecember-2019-sample-questions/661517.png","ImageObject",300,407,{"name":92,"@type":93},"Blue Pony","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":81},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What are the compulsory requirements in the question paper?","Question",{"text":112,"@type":113},"Section A requires both questions to be attempted, and Section B also requires both questions to be attempted.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"How should the factory site fair value be approached for Colyson Co?",{"text":117,"@type":113},"Determine fair value at 1 July 20X4 and justify why depreciated replacement cost is unlikely to represent a reasonable estimate of fair value.",{"name":119,"@type":110,"acceptedAnswer":120},"Why can Colyson Co’s impairment loss differ based on how non-controlling interests are measured?",{"text":121,"@type":113},"Impairment differs because the measurement basis for non-controlling interests affects the consolidated carrying amounts, which in turn changes how the impairment impacts the consolidated financial statements.","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},661517,1793168679,{"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":81,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":44,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":143},962090760266,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","Strategic Professional – Essentials  \nStrategic Business Reporting  \n– International (SBR – INT)  \nSeptember/December 2019 – Sample Questions  \nSBR INT ACCA  \nTime allowed: 3 hours 15 minutes  \nThis question paper is divided into two sections:  \nSection A – BOTH questions are compulsory and MUST be attempted  \nSection B – BOTH questions are compulsory and MUST be attempted  \nDo NOT open this question paper until instructed by the supervisor. This question paper must not be removed from the examination hall.  \nS BR – INT  \nThe Association of Chartered Certified Accountants  \nSection A – BOTH questions are compulsory and MUST be attempted  \n1 Background  \nLuploid Co is the parent company of a group undergoing rapid expansion through acquisition. Luploid Co has acquired two subsidiaries in recent years, Colyson Co and Hammond Co. The current financial year end is 30 June 20X8 .  \nAcquisition of Colyson Co  \nLuploid Co acquired 80% of the five million equity shares ($1 each) of Colyson Co on 1 July 20X4 for cash of $90 million. The fair value of the non-controlling interest (NCI) at acquisition was $22 million. The fair value of the identifiable net assets at acquisition was $65 million, excluding the following asset. Colyson Co purchased a factory site several years prior to the date of acquisition. Land and property prices in the area had increased significantly in the years immediately prior to 1 July 20X4 . Nearby sites had been acquired and converted into residential use. It is felt that, should the Colyson Co site also be converted into residential use, the factory site would have a market value of $24 million. $1 million of costs are estimated to be required to demolish the factory and to obtain planning permission for the conversion. Colyson Co was not intending to convert the site at the acquisition date and had not sought planning permission at that date. The depreciated replacement cost of the factory at 1 July 20X4 has been correctly calculated as $17·4 million.  \nImpairment of Colyson Co  \nColyson Co incurred losses during the year ended 30 June 20X8 and an impairment review was performed. The recoverable amount of Colyson Co’s assets was estimated to be $100 million. Included in this assessment was the only building owned by Colyson Co which had been damaged in a storm and impaired to the extent of $4 million. The carrying amount of the net assets of Colyson Co at 30 June 20X8 (including fair value adjustments on acquisition but excluding goodwill) are as follows:  \n$ millions  \nLand and buildings 60  \nOther plant and machinery 15  \nIntangibles other than goodwill 9  \nCurrent assets (recoverable amount) 22  \n––––  \nTotal 106  \n––––  \nNone of the assets of Colyson Co including goodwill have been impaired previously. Colyson Co does not have a policy of revaluing its assets.  \nAcquisition of Hammond Co  \nLuploid Co acquired 60% of the 10 million equity shares of Hammond Co on 1 July 20X7 . Two Luploid Co shares are to be issued for every five shares acquired in Hammond Co. These shares will be issued on 1 July 20X8 . The fair value of a Luploid Co share was $30 at 1 July 20X7 . Hammond Co had previously granted a share-based payment to its employees with a three-year vesting period. At 1 July 20X7, the employees had completed their service period but had not yet exercised their options. The fair value of the options granted at 1 July 20X7 was $15 million. As part of the acquisition, Luploid Co is obliged to replace the share-based payment scheme of Hammond Co with a scheme of its own which has the following details:  \nLuploid Co issued 100 options to each of Hammond Co’s 10,000 employees on 1 July 20X7 . The shares are conditional on the employees completing a further two years of service. Additionally, the scheme required that the market price of Luploid Co’s shares had to increase by 10% from its value of $30 per share at the acquisition date over the vesting period. It was anticipated at 1 July 20X7 that 10% of staf","cbCaipdmPbPzFYEa","https://ap.wps.com/l/cbCaipdmPbPzFYEa","pdf",181923,"English","# Section A\n## Question 1\n## Question 2\n# Section B\n## Question 1\n## Question 2","[{\"question\":\"What are the compulsory requirements in the question paper?\",\"answer\":\"Section A requires both questions to be attempted, and Section B also requires both questions to be attempted.\"},{\"question\":\"How should the factory site fair value be approached for Colyson Co?\",\"answer\":\"Determine fair value at 1 July 20X4 and justify why depreciated replacement cost is unlikely to represent a reasonable estimate of fair value.\"},{\"question\":\"Why can Colyson Co’s impairment loss differ based on how non-controlling interests are measured?\",\"answer\":\"Impairment differs because the measurement basis for non-controlling interests affects the consolidated carrying amounts, which in turn changes how the impairment impacts the consolidated financial statements.\"}]","Strategic Business Reporting - International (SBR - INT) - September/December 2019 - Sample Questions | PDF",23]