Sbr (int/UK) Strategic Business Reporting

(1 mark) 

 

(Part (b) (ii): 4 marks max) 

 

Marking scheme 

   Marks 

(a)  

Intangibles and provisions  – 1 mark per point 

7 

(b) 

(i) Finance methods  – 1 mark per point 

12 

 

(ii) Debt and equity – 1 mark per point 

4 

 Professional 

marks 

2 

 

 

––– 

Total  

25 

 

 

––– 

 

 

 

---

S BR  (IN T & U K) :  S TRA TE G IC  BU SINES S  RE POR TI N G 

20 

K A P LAN   P UB LI S HI NG 

REFERENCES 

This document references IFRS® Standards and IAS® Standards, which are authored by the 

International Accounting Standards Board (the Board), and published in the 2020 IFRS Standards 

Red Book. 

The Board (2020) Conceptual Framework for Financial Reporting. London: IFRS Foundation.

 

The Board (2018) DP/2018/1 Financial Instruments with Characteristics of Equity. London: IFRS 

Foundation. 

The Board (2020) IAS 1 Presentation of Financial Statements. London: IFRS Foundation.

 

The Board (2020) IAS 2 Inventories. London: IFRS Foundation.

 

The Board (2020) IAS 7 Statement of Cash Flows. London: IFRS Foundation.

 

The Board (2020) IAS 12 Income Taxes. London: IFRS Foundation.

 

The Board (2020) IAS 16 Property, Plant and Equipment. London: IFRS Foundation.

 

The Board (2020) IAS 24 Related Party Disclosures. London: IFRS Foundation.

 

The Board (2020) IAS 28 Investments in Associates and Joint Ventures. London: IFRS Foundation.

 

The Board (2020) IAS 32 Financial Instruments: Presentation. London: IFRS Foundation.

 

The Board (2020) IAS 36 Impairment of Assets. London: IFRS Foundation.

 

The Board (2020) IAS 37 Provisions, Contingent Liabilities and Contingent Assets. London: IFRS 

Foundation.

 

The Board (2020) IAS 38 Intangible Assets. London: IFRS Foundation.

 

The Board (2020) IFRS 2 Share-based Payment. London: IFRS Foundation. 

The Board (2020) IFRS 3 Business Combinations. London: IFRS Foundation. 

The Board (2020) IFRS 5 Non-current Assets Held for Sale and Discontinued Operations. London: IFRS 

Foundation. 

The Board (2020) IFRS 9 Financial Instruments. London: IFRS Foundation. 

The Board (2020) IFRS 10 Consolidated Financial Statements. London: IFRS Foundation. 

The Board (2020) IFRS 15 Revenue from Contracts with Customers. London: IFRS Foundation.