Strategic Business Reporting (UK)
Our expert tutors for ACCA Strategic Business Reporting (ACCA SBR) have successfully coached thousands of ACCA aspirants with a phenomenal passing rate of over 92%. Join their club with our Platinum Rated ACCA Online Courses with 1-year access!
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ACCA SBR Highlights
The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Set within the corporate reporting environment you will be tested on concepts, theories, principles and crucially your ability to apply this knowledge to real life scenarios.
Exam Duration
3 hours
50/100
Online
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ACCA SBR Syllabus
A. Fundamental ethical and professional principles
1. Professional behaviour and compliance with accounting standards
2. Ethical requirements of corporate
reporting and the consequences of
unethical behaviour
B. The financial reporting framework
1. The applications, strengths and
weaknesses of the accounting
framework
C. Reporting the financial performance of a range of entities
1. Revenue
2. Non-current assets
3. Financial instruments
4. Leases
5. Employee benefits
6. Income taxes
7. Provisions, contingencies and events after the reporting date
8. Share-based payment
9. Fair Value Measurement
10. Reporting requirements of small and medium-sized entities (SMEs)
11. Other reporting issues
D. Financial statements of groups of entities
1. Group accounting including statements of cash flows
2. Associates and joint arrangements
3. Changes in group structures
4. Foreign transactions and entities
E. Interpret financial statements for different stakeholders
1. Analysis and interpretation of financial information and measurement of performance
F. The impact of changes and potential changes in accounting regulation
1. Discussion of solutions to current issues in financial reporting
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Frequently Asked Questions (FAQ)
The courses have been tailored by our experts to maximise your chances of exam success. They have been purpose designed using specific educational milestones which build on each other as the course progresses. The videos must be viewed in the given order to ensure you obtain both the required knowledge as well as the necessary techniques to pass your exams.
eBook versions of the study materials are included within your course. The vast majority of our students prefer the portability of eBooks over hardcopies. However, if you do have a strong preference to have hardcopy versions of the books then you can purchase them directly from the Kaplan Publishing website via the following link.
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