To pass SBR you not only need to have the technical knowledge but you also need to be able to apply and explain that knowledge in the exam in such a way that earns you the marks!
Why are there two methods of measuring NCI (one at fair value and the other as a proportion of net assets) and what are the consequences?
How do cash flow statements provide useful information to the users of the accounts? This is a big question. Let us break it down.