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SBR Made Easy

SBR Made Easy

Auteur(s): Liliya Kirylenka FCCA. SBR Tutor
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How IFRS is tested in ACCA SBR Exam. SBR Lifehacks from a top tutor who's had groups with 100% pass rates

© 2026 SBR Made Easy Éducation
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  • How IAS 38 Intangible Assets Can Be Tested in SBR

    How IAS 38 Intangible Assets Can Be Tested in SBR
    Jan 12 2026

    Oh no, don't say "because of PIRATE criteria", in SBR we need to justify each and every thought, and IAS 38 doesn't have this exact mnemonics, it has been invented for study purposes, so we can't use it as a justification.

    IAS 38 is tested almost in every sitting. Why? Because even if a company is a manufacturing one, still, it will have lots of Intangible Assets
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    11 min
  • How IAS 37 Provisions Can Be Tested in SBR

    How IAS 37 Provisions Can Be Tested in SBR
    Jan 11 2026

    This standard is tested frequently in the Financial Reporting exam and you may have a feeling that it's quite easy. Well...no... SBR tests your ability to challenge the scenario, so IAS 37 may come with some unexpected scenarios.


    In later episodes we'll also look into "When something loks like a provision but it's not" topic.


    Sign up for my SBR course that teaches people pass this exam by seeing the clues in the scenario: https://www.amalearnonline.com/liliya-kirylenka/
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    7 min
  • How IAS 36 Impairment Can Be Tested in SBR

    How IAS 36 Impairment Can Be Tested in SBR
    Jan 10 2026

    IAS 36 Impairment is tested almost in each and every sitting and is likely to be tested as part of environmental issues question.


    Ready to pass SBR with a tutor who pays attention to focusing the students to what is important? Join my SBR course: https://www.amalearnonline.com/liliya-kirylenka/


    I've had groups with 100% pass rates, so I know how to make busy professionals succeed
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    11 min
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