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It explains how to manage time, understand question format, and deliver clear, well-referenced spreadsheet workings for Question 1. The report highlights common strengths and recurring weaknesses, including equity accounting in step acquisitions, fair value adjustments, goodwill components, and errors such as missing explanations and incorrect liability treatment.",{"@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-sbr-marchjune-2026-examiners-report/661516/",{"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-sbr-marchjune-2026-examiners-report/661516.png","ImageObject",300,407,{"name":92,"@type":93},"Muffet","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-30","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":19},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"How should candidates plan their time in the SBR March/June 2026 exam?","Question",{"text":112,"@type":113},"Translate the required marks into minutes and stick to the time limits for each part. This prevents losing marks by running out of time and rushing the final question.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"What does a good spreadsheet answer for Question 1 require?",{"text":117,"@type":113},"Workings should be easy to follow and show a progression from draft to final figures. Candidates must avoid inserting unreferenced numbers into formula cells and should use separate workings for more detailed calculations.",{"name":119,"@type":110,"acceptedAnswer":120},"What are common weaknesses in step acquisition and goodwill calculations?",{"text":121,"@type":113},"Some answers focus only on calculations and miss required explanations of the step acquisition process. Other issues include failing to restate the initial holding at fair value, not increasing share capital and other equity components, or miscalculating deferred consideration and land at highest and best use.","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},661516,1793168676,{"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":19,"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":36},962090768927,"https://ap-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","1  \nStrategic Business Reporting (SBR) March / June 2026 Examiner’s report  \nThe examining team share their observations from the marking process to highlight strengths and weaknesses in candidates’ performance, and to offer constructive advice for those sitting the exam in the future.  \nContents  \nGeneral comments ......................................................... 2  \nQuestion 1 – Shibe Co ..................................................... 3  \nQuestion 2 – Hicks Co ..................................................... 6  \nQuestion 3 – Jota Co ....................................................... 9  \nQuestion 4 – Rona Co .................................................... 13  \nGeneral comments  \nThis examiner’s report should be used in conjunction with the published March/June 2026 sample exam which can be found on the ACCA Practice Platform.  \nThis report provides constructive guidance from the examining team on how to answer the questions, based on their observations from the marking process. It highlights the strengths and weaknesses of candidates who attempted these questions. Future candidates can use this examiner’s report as part of their exam preparation, practising questions on the ACCA Practice Platform and reviewing the published answers alongside this report.  \nTo achieve a successful outcome in the Strategic Business Reporting (SBR) exam, candidates must develop their technical and non-technical skills. Question 1 involves technical workingsand candidates often spend too long on it, leading to a rushed approach for their final question in which relatively straightforward marks may be lost simply by running out of time. By translating each mark into minutes, candidates can plan how long to spend answering each part of each question. Sticking to this time limit is vital to ensure that marks are not lost by failing to answer each question fully.  \nCandidates must be familiar with the format of the exam, particularly for Question 1. The format for Question 1 provides draft content in a spreadsheet which then requires adjusting, based on information provided in the exhibits. Previous examiner’s reports have provided feedback and advice on the approach to answering Question 1, and candidates are recommended to familiarise themselves with this advice. In this session, as in past sessions, some candidates were insuƯiciently prepared to present an answer in a manner which maximises opportunities for marks. A good spreadsheet answer should ensure workings are easy to follow and mark. Candidates must avoid entering unreferenced numbers into a cell as part of a formula or typing over the original figures presented in the draft statement. Spreadsheet answers for Question 1 should present a progression of columns to explain the movement from draft to final figures. Where corrections involve more detailed calculations, these can be made in separate workings, below the pre-populated data.  \nCandidates should be clear on which exhibit(s) they need to refer to before answering any part of the question.  \nExaminer’s report – SBR March/June 2026 2  \nQuestion 1 – Shibe Co  \nThis question included a pre-populated spreadsheet response presenting draft extracts from a consolidated statement of financial position (CSOFP) . Three exhibits provided details on an associate-to-subsidiary step acquisition, details on a sale of shares in a subsidiary (retaining control), and a draft CSOFP.  \n(a) Using exhibit 1, explain, with calculations, the correct accounting treatment of the investments in Lorch in the consolidated financial statements for the year ended 31 December 20X5. Your answer should include a calculation of any goodwill arising on 31 December 20X5.  \n(13 marks)  \nThe requirement referred to “investments” – this means that candidate’s answers should have explained the treatment of both the initial 30% investment (as an associate) and the additional 45% investment (as a subsidiary) on the final day of the reporting period. Well-","cbCaimCAhU8yBDxO","https://ap.wps.com/l/cbCaimCAhU8yBDxO","pdf",1125806,16,"English","# General comments\n# Question 1 – Shibe Co\n# Question 2 – Hicks Co\n# Question 3 – Jota Co\n# Question 4 – Rona Co","[{\"question\":\"How should candidates plan their time in the SBR March/June 2026 exam?\",\"answer\":\"Translate the required marks into minutes and stick to the time limits for each part. This prevents losing marks by running out of time and rushing the final question.\"},{\"question\":\"What does a good spreadsheet answer for Question 1 require?\",\"answer\":\"Workings should be easy to follow and show a progression from draft to final figures. Candidates must avoid inserting unreferenced numbers into formula cells and should use separate workings for more detailed calculations.\"},{\"question\":\"What are common weaknesses in step acquisition and goodwill calculations?\",\"answer\":\"Some answers focus only on calculations and miss required explanations of the step acquisition process. Other issues include failing to restate the initial holding at fair value, not increasing share capital and other equity components, or miscalculating deferred consideration and land at highest and best use.\"}]","Strategic Business Reporting (SBR) March/June 2026 Examiner’s report | PDF"]