Whether you’re starting fresh, retaking ACCA SBR, or aiming to secure a first-time pass — our structured learning path combines expert-led lectures, syllabus-mapped practice, and personalised tutor support to help you pass with confidence.
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Strategic Business Reporting (SBR) tests your ability to apply IFRS, exercise professional judgement and communicate recommendations clearly under exam conditions. Our approach combines concise video modules, worked examples and exam-style mock tasks so you practise exactly what the exam requires.
Practice applying IFRS in exam-style scenarios.
How each IFRS topic maps to exam tasks.
Writing answers that earn marks (not tick boxes).
SBR tests applied accounting, not memorisation. Watch our 20-minute Intro to SBR (opens video) or read the full SBR guide for step-by-step techniques.
ACCA-qualified SBR specialist and experienced exam debrief author. Liliya specialises in converting technical IFRS knowledge into clear, examiner-friendly answers.
Liliya’s teaching focuses on professional structure, clear judgement and exam technique — practical skills that turn knowledge into marks.
Our SBR course follows the ACCA syllabus parts. Each part contains short lessons, checkpoint questions and practical activities so you practise applying IFRS in exam-style tasks.
Short, bite-sized chapter videos, practice questions and a complete question bank to build exam technique.
Covers professional ethics, required conduct and how to present professional judgements in exam answers.
Overview of ethics, related-party disclosures and IAS 8 (changes in accounting policies & errors).
Videos
Explains the reporting framework, core concepts (recognition, measurement, presentation) and how they apply in practice.
Overview of the Conceptual Framework (elements, recognition/derecognition and qualitative characteristics), practical application (materiality / Practice Statement 2) and IFRS 18 presentation & disclosure implications.
Videos
Focuses on recognition and measurement of performance items (revenue, assets, expenses) and practical answer-writing for performance questions.
A focused, practical guide to revenue recognition under IFRS 15. Covers the core five-step model, recognition over time vs point in time, contract modifications and changes in transaction price, costs to obtain/fulfil contracts, sales with a right of return, warranties, principal vs agent considerations, and common exam/ethics pitfalls.
Videos
Comprehensive coverage of non-current asset accounting: PPE measurement, depreciation, impairment (IAS 36), fair value (IFRS 13), intangibles (IAS 38), investment property (IAS 40), government grants (IAS 20), borrowing costs (IAS 23) and agriculture (IAS 41).
Videos
Overview of IAS 19 employee benefits, covering the main types of benefits, the accounting for defined benefit plans and the principles around termination benefits.
Videos
End-to-end coverage of financial instruments focusing on IAS 32, IFRS 9 and IFRS 7: classification, equity/liability split, recognition and derecognition, financial liabilities, debt vs equity, financial assets, impairment (ECL), derivatives and hedge accounting.
Videos
Focused coverage of IAS 12 deferred tax: temporary vs permanent differences, recognition of deferred tax assets and liabilities, common SBR exam issues, and numerical worked examples.
Videos
IAS 37 and IAS 10 in practice — when to recognise provisions, distinguishing provisions from contingent liabilities and contingent assets, measurement and changes in estimates, plus events after the reporting period (adjusting vs non-adjusting).
Videos
IFRS 16 leases from both lessee and lessor perspectives — scope, initial recognition and measurement, lease liability and right-of-use asset, variable and non-lease components, deferred tax angles, operating vs finance lease issues, and sale-and-leaseback transactions.
Videos
Share-based payments under IFRS 2 — equity-settled vs cash-settled arrangements, recognition, measurement and disclosure for SBR exam scenarios.
Videos
Overview of the IFRS for SMEs Standard, including its purpose, which entities it is designed for, key simplifications compared to full IFRS, and how SBR candidates are expected to discuss the reporting implications for smaller entities.
Videos
Teaches consolidation mechanics, group adjustments, acquisitions/disposals and group presentation.
Introduction to group accounting under IFRS 10 and IFRS 3 — why consolidated financial statements are prepared, the definition of a business, assessing the existence of control, and identifying the acquirer in a business combination.
Videos
How step acquisitions are treated under IFRS 10, including obtaining control, remeasuring previously held interests at fair value, recognising resulting gains or losses, updating group structures and applying the workflow through practical examples.
Videos
Accounting treatment when a parent loses control under IFRS 10. Includes derecognising subsidiary assets and liabilities, recognising any retained interest at fair value, calculating gains and losses on disposal and working through step and partial disposals.
Videos
IFRS 5 with focus on classification, measurement and presentation of non-current assets held for sale and disposal groups. Explains when an asset qualifies, how impairment interacts with fair value less costs to sell, and how discontinued operations must be presented.
Videos
IFRS 11 with emphasis on identifying joint arrangements, understanding joint control and distinguishing between joint operations and joint ventures based on rights and obligations.
Videos
IAS 21 including functional currency determination, translating foreign operations, goodwill translation, net assets translation, exchange differences and the treatment of NCI balances within foreign subsidiaries.
Videos
Preparation and interpretation of consolidated cash flow statements. Explains the structure of CFS, treatment of subsidiaries and associates, new SBR-specific line items and the limitations and criticisms of IAS 7.
Videos
Builds analysis skills — ratios, KPIs, narrative reporting and sustainability considerations for different stakeholders.
Analysing and interpreting financial and non-financial information for decision making. Covers stakeholder information needs, EPS and DEPS calculations, performance measurement frameworks, non-financial performance indicators and operating segment disclosures.
Videos
Sustainability reporting principles, IFRS S1 and IFRS S2 disclosure requirements, integrated reporting concepts and practical application of narrative reporting including management commentary expectations.
Videos
Covers recent and potential IFRS changes and how those updates affect exam questions and practical application.
Emerging and evolving areas in financial reporting including cryptocurrencies, ICOs and STOs, the accounting impact of natural disasters and global events, and how these developments influence going concern assessments and regulatory direction.
Videos
Many students know the rules but struggle to turn knowledge into exam-ready answers. These common problems cost marks on the real paper:
SBR tests professional judgement: apply accounting standards to realistic scenarios and explain your reasoning clearly under timed conditions.
A syllabus-led approach that builds technique, speed and the confidence to apply judgement under exam conditions.
All prices shown in GBP. You can switch currency from the top menu.
Mocks
Platform-based mocks (unmarked) — timed exam simulation under real conditions. Choose 1 or 3 mocks. 90-day access.
Course
Master = self-study; Ultimate includes 3 tutor-marked mocks (cheaper than add-ons). 12-month access — covers multiple sittings.
Revision
Concise notes plus three full mocks. 6-month access — add one marked mock if you want tutor feedback.
All prices shown in GBP. You can switch currency from the top menu.
MOCK MARKING
BPP EBOOKS
STUDY NOTES
SBR Study Notes for Only £15Price rounded for display. Precise amount shown in cart and checkout.
“Clear, exam-focused and realistic — helped me pass SBR.” — Anna, past student
Sample our SBR Master-level course: CH01 video + worked examples, a 2-question timed mini-mock and 4 past-paper style platform questions — full access for 30 days.
What’s Included in Your ACCA SBR Free Package (Valid for 30 Days):
Quick overview of the paper, exam aims and the best approach to tackle scenario questions.
Syllabus map and examiner technique (timing & professional marks).
Chapter 1 video with step-by-step worked examples and tutor debriefs.
2 targeted practice questions from Sec A and 2 from Section B with model answers.
Timed mini-mock — 1×Section A + 1×Section B to practise exam timing and technique.
Full access for 30 days, plus debrief videos and email support if you hit a technical issue.
Seize this opportunity to enhance your skills with our free resources and position yourself for success in the ACCA SBR exam. Remember, your free access is valid for 30 days, so dive in and make the most of these valuable tools.
Sign up now for your complimentary package and embark on your journey towards ACCA certification with confidence.
What our students say about Liliya's teaching, the question bank and the way our SBR course turns IFRS theory into exam marks.
Liliya's videos finally made IFRS click for me. I'd been studying SBR with another provider and kept failing the application questions. Her step-by-step approach to the standards — and how she walks through what the examiner actually wants — completely changed how I structured my answers. Passed at the next sitting.
The question bank is the best part of this course. The bite-sized chapter videos give you the technique, but it's the volume and quality of practice questions that gets you exam-ready. Every question feels like it could come up in the real paper. I left the exam knowing I'd seen this format before — that confidence was everything.
I went with the Ultimate course for the tutor-marked mocks — best decision of my study plan. Getting feedback on my actual answers, not just generic tips, showed me exactly where I was losing professional marks. The detailed comments and annotated model answers were worth every penny.
Reviews verified on Trustpilot · 4.7 / 5 from 343 reviews across all PTA papers
Choose the path that matches your situation — each path links to the course or pack best suited to your needs.
Everything you need to know about our packages, tutor support and how to get started with your ACCA SBR preparation.
We offer three main packages to suit different needs:
Mocks — Timed, exam-style mock exams with detailed solutions. Choose 1 or 3 mocks. Ideal if you just need practice under exam conditions. Access for 3 months.
Course — Our most comprehensive option. Includes video lectures, syllabus-mapped study notes, an interactive question bank and mock exams. Available as Master (self-study) or Ultimate (includes 3 tutor-marked mocks). Access for 1 year.
Revision — A compact revision pack with concise study notes, 3 full timed mocks and targeted diagnostics — perfect for last-minute preparation. You can also add 1 tutor-marked mock. Access for 6 months.
You can also purchase add-ons separately, including mock marking, BPP ebooks and study notes.
Both include the same core content: video lectures, study notes, interactive question bank and mock exams.
The key difference is tutor feedback. The Ultimate Course includes 3 tutor-marked mocks, where an experienced tutor personally reviews your answers, provides examiner-style written feedback, annotated model answers and specific guidance on how to improve. This is the same quality of feedback available as a standalone add-on, but bundled at a better price.
If you're confident in self-study and just need materials and practice, Master is a great choice. If you want personalised feedback to identify gaps and improve your technique, go for Ultimate.
Once you've purchased a marking package (or the Ultimate Course), you complete a mock exam and submit your script via the assignment activity on our platform. You choose which mock you'd like marked.
Our tutors then mark your script and prepare a detailed feedback report, including examiner-style written comments, an annotated model answer and personalised guidance on where to improve.
You'll receive your marked script and feedback in your platform inbox, and we'll email you when it's ready. Standard turnaround is within 5 working days. Fast-track marking (quicker turnaround) is available as an add-on at checkout.
Access periods vary depending on what you purchase:
These periods give you plenty of time to prepare for your exam sitting. If you're covered by our Pass Assurance and don't pass, we'll continue supporting you — see our Pass Assurance policy for full details.
Yes. If you've already purchased a package and want to move to a higher tier, you can check which upgrade options are available by visiting our upgrade page (you'll need to be logged in to your account first).
This means you can start with a smaller package and upgrade later without losing anything you've already purchased.
Yes! Our free SBR package gives you 30 days of access to selected course materials, including a quick overview of the paper, Chapter 1 video lessons with worked examples, targeted practice questions from Section A and Section B, and a timed mini-mock so you can experience the exam format first-hand.
No credit card required — simply sign up and start studying.
We offer a Pass Assurance policy. If you've completed at least 70% of your package and sit the exam but don't pass, we'll continue supporting you until you succeed. Full details, including eligibility requirements, are available on our Pass Assurance page.
We also offer a 7-day money-back guarantee. If the course doesn't meet your expectations, simply contact our team within 7 days of purchase and we'll process your refund.
Absolutely. Many of our students come to us after a previous attempt. The advantage is that you already know what the exam feels like and where you struggled.
Our mock marking service is particularly valuable for retakers — a tutor can pinpoint exactly where you're losing marks and give you targeted advice on how to improve. The Ultimate Course or standalone mock marking add-on are both excellent choices if you want that personalised feedback.
If you're short on time, the Revision Pack is designed for students who already have some knowledge and just need focused practice and diagnostics before the next sitting.
ACCA provides some excellent free resources, and we'd always encourage you to use them alongside any tuition provider.
What PTA adds is structure, practice and feedback. Our courses are built around a clear study plan with syllabus-mapped video lessons, concise notes and an interactive question bank. Our mock exams mirror the real SBR sitting, and our tutor marking gives you the kind of detailed, personalised feedback you won't get from self-marking alone.
We also work with trusted partners including Kaplan Publishing and BPP, so our materials are developed to professional standards.
Yes. Our ACCA Subscription gives you access to Master-level course content for one paper at a time — including video lectures, study notes, interactive question bank and 3 full mock exams. Summary notes are included. You can switch papers whenever you need to.
Monthly subscribers get rolling monthly access; annual subscribers get 12 months. Tutor-marked mocks are available as a paid add-on. You can cancel anytime.
Request refund within 7 days. Subscriptions cancellable at any time.
At Practice Tests Academy we combine clear, exam-focused video lessons with an extensive bank of practice questions and realistic mock exams. Our course is built around practice — not just theory so you learn the technical content and develop the exam technique needed to secure professional marks.
All purchases are paid upfront. If a one-off purchase doesn’t meet your expectations, request a full refund within 7 days of purchase. For clarity: the money-back guarantee applies to single purchases only. Subscriptions are excluded from the refund policy but can be cancelled at any time.
If you’re unsure which product best matches your study plan and exam date, our team is happy to advise. We design every question and video with the ACCA examiner in mind — practical, targeted and focused on helping you pass.
CEO and Founder of Practice Tests Academy
