Professional level
ICAN Strategic Business Reporting past questions
Pick a year and a diet below, or use the selectors above. Each paper lists its objective and theory questions, with answers where we have them and links to the notes.
2 diets2025-2026 years56 questions mapped to notes
Source: ICAN Pathfinder, Strategic Business Reporting
Years and diets
| Year | May | November |
|---|---|---|
| 2026 | View paper | - |
| 2025 | - | View paper |
Most-tested topics
The topics behind the most past questions in Strategic Business Reporting.
- IAS 36 (ii): cash-generating units, goodwill and reversalsasked 3 times
- Business combinations (i): groups, IFRS 10 and IFRS 3asked 3 times
- IAS 1: presentation of financial statementsasked 3 times
- IFRS 18 (i): the new statement of profit or loss, categories and subtotalsasked 3 times
- Ethical issues in strategic business reportingasked 3 times
- Analysis and interpretation (ii): liquidity, debt and investor ratiosasked 3 times
- Analysis and interpretation (i): common size, return and efficiency ratiosasked 3 times
- IAS 19: employee benefitsasked 3 times
- The Conceptual Framework (ii): recognition, measurement, presentation and capital maintenanceasked 3 times
- Sustainability reportingasked 3 times