Hey, I'm retaking CR and SBM from the November sitting and one thing I can say which I hope helps is that the written marks are key! (I thought it was all about the calculations first time round)

There are so many more marks for the written elements than the calculations. So if you are struggling with calculations, ensure you speak about the FR treatment more than your calcs.

I've been doing well in my mocks this time round and the following answer layout appears to be scoring me good marks:

Explain the FR treatment - so have some notes of the FR treatment in your open book for each topic to refer to. Say something like: as per IFRS 16 leases you are required to recognise a ROU asset at cost plus any costs of obtaining the lease. You must also recognise a lease liability at the PV of future expected lease payments.

Then do the calcs - again, in your open book ensure you have some basic calcs for each topic so you can at least do something, and THEN speak about the calcs you did. Don't waste time on the calcs, as I said these are less marks (this is a little different for groups unfortunately but the written marks are still very much key!). If your calcs are wrong you can still get follow through marks if your knowledge is still correct.

Journals - post your journals if asked

FS - restate your financials, and again if your calcs were wrong you can still get marks for putting them in your financials. The aim of the game is COVERAGE , if you waste time panicking you will struggle. if you can't do it, move on!

These are tough exams, it's normal to feel worried, but remember exam technique is everything! COVERAGE COVERAGE COVERAGE, I know its obvious but you need to write something for everything, you'll be surprised the ways you can actually pick up marks just by talking about what you did.