Skip to main content
Lesson 139 D1bD1dD1gD1mD2aC6aC3b

Question 1 - Set up

In this setup video for SBR specimen paper question one, you'll learn how to approach a complex 30-mark consolidated financial statements question involving multiple accounting treatments.

This lesson is part of a paid course

Buy the course to unlock every video lesson and the AI Tutor, plus mock exams with feedback on CIMA courses.

Already bought? Sign in

Ask the AI tutor anything about this lesson

It knows every lesson in the course — explanations, clarifications, practice questions.

Summarise lesson Key concepts Practice questions

In this lesson

  1. 0:00 SBR specimen paper two question one setup
  2. 1:19 Understanding the four-part requirement structure
  3. 2:30 Reading strategy and time allocation
  4. 2:52 Exhibit one analysing the Doyle disposal
  5. 5:17 Exhibit two cash flow adjustments and errors
  6. 7:49 Exhibit three deferred tax asset evaluation
  7. 9:19 Exhibit four convertible bond accounting treatment
  8. 10:31 Exam approach and question prioritisation

About this lesson

The video walks you through each exhibit systematically—from a subsidiary disposal that becomes an associate, to cash flow adjustments, deferred tax considerations, and convertible bond accounting—so you understand what's being tested and how the requirements link together. You'll see how to prioritise your time across the four parts (A–D), identify which areas offer quick marks, and recognise the key adjustments needed in the consolidated financial statements for the year ended 30 September X6. This structured setup gives you a clear roadmap before tackling the detailed calculations and written explanations required.

Duration: 12m

Transcript

Every lesson comes with a full searchable transcript - included with the course.

Get the Strategic Business Reporting course

All 167 video lessons, an AI Tutor in every lesson and lifetime access.

Already bought? Sign in