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ACCA SBR September 2026: IFRS 15 Contract Modifications — The Q3 Topic Almost Nobody Answered
SBR Q3 contract modifications: separate contract, prospective, or catch-up? The 3-way test, a worked example, and why the five-step model scores zero.
ACCA FM September 2026: Money Market Hedge vs Forward Contract — The Two Errors That Score Zero in Section B
FM examiner-flagged errors in money market hedge and forward contract questions: unprorated rates and wrong direction. Worked example with the correct fix.
ACCA AAA September 2026: One Audit Opinion, Not Three — The Aggregation Mistake in the Completion Question
AAA examiner: candidates gave a different opinion per misstatement in Q3. Aggregate, test pervasive, give one opinion. Wrong vs right answer inside.
ACCA PM September 2026: The Multi-Product CVP Mistakes the SD25 Examiner Flagged in Kaylene Co
Multi-product CVP in ACCA PM: SD25 examiner on the weighted C/S ratio, decimal places and the (c)(ii) trap that cost Kaylene Co candidates marks. Example.
ACCA SBL September 2026: The Mendelow Mistake That Made Task 2(b) the Worst-Answered in the Exam
SD25 SBL examiner: Task 2(b) Mendelow was the worst-answered in the exam. Unjustified power and interest scores zero. The 3-marks-per-group fix inside.
ACCA AFM September 2026: The 40.4 Contracts Mistake That Costs Marks in Every Currency Futures Hedge
AFM examiner: you cannot sell 40.4 futures contracts. Round to whole contracts, state buy/sell and month, get unexpired basis right. Worked example inside.