如何制作SBR考试中的Statement of Financial Position呢？具体步骤有哪些？中公财经小编为大家准备了acca SBR考试技巧，一起来学习吧！
制作Statementof Financial Position 步骤：制作时，要严格按步骤来，防止遗漏。
Step1:Group Structure
Step2:Individual Adjustment for Sub
Step3:Net Asset Preparation(OSE, RE, OCE and Fair ValueAdjustment)Inter Company Trading (URP Adjustment)
Setp4:GoodwillProportion MethodFull MethodImpairment
Step5:NCIProportion MethodFull MethodImpairmentStep6:Associated/JV (Equity Method)
Step7:Individual Adjustment (Acquirer)Balance Sheet and P&L (RE)Balance Sheet and Equity (OCE)
Step8:Group REAcquirer’s RE balance at ReportingDateSub Post Acquisition Profit Sharing(Controlled)Association Post Acquisition ProfitSharingIndividual Adjustment for Acquirer(P&L related)
Step9:Group OCEAcquirer’s OCE balance at ReportingDateSub Post Acquisition OCE sharing(Controlled)Individual Adjustment for Acquirer(Equity Related)
Step10:ConsolidationP2综合考试技巧
再来看下综合考试技巧
ExamTechniques1、Know thebasics2、 Practicemakes perfect3、Toolspreparation4、Timemanagement5、How todeal with exam questions6、How to writeon answer books
除了知识技能方面，时间管理也很重要，要合理安排时间，最大可能的展示出自己的知识水平。
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