I wouldn't describe it as a reversal, the actual serenity prayer as stated already has the "courage to change the things I can," so anything that is within the speaker's ability to change should already be covered. And the last part, the wisdom to know the difference, already asks to have the ability to discern the two categories, and seeks to avoid accepting the things that can be changed.

It's clever, but doesn't actually say anything the serenity prayer itself doesn't already say.

I dont think she understands the Serenity Prayer then.