I want some advice regarding SBR exam. How to prepare for exam and how can I understand IFRS and IAS rule easily. Please let me know.
I suggest you start with ACCA's resources here https://www.accaglobal.com/uk/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting.html - in particular, the "Study support guide" and the "5 minutes with the examining team" video (in the "Examining team guidance" section) to help you get started.
You will also find free lectures here https://opentuition.com/acca/sbr/