ACCA SBR - Strategic Business Reporting (INT) - Free 7 Day Preview
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What You’ll Learn in ACCA Strategic Business Reporting (SBR)
The ACCA Strategic Business Reporting (SBR) exam develops your ability to apply IFRS Standards in complex scenarios, make professional judgements, and communicate the implications of financial reporting to investors, regulators, and senior management.
SBR goes beyond preparing financial statements — it trains you to think like a professional accountant who understands principles, ethics, transparency, and the broader impact of reporting decisions on stakeholders.
SBR builds directly on FR and prepares you for senior roles where judgement, integrity, and high-quality reporting are essential.
Principles-based financial reporting
Understand how principles-based IFRS Standards guide professional judgement. You’ll explore the conceptual framework, materiality, faithful representation, relevance, and how accountants apply principles rather than rigid rules to solve complex reporting issues.
Application of advanced IFRS Standards
Develop the ability to apply IFRS to a wide range of real-world transactions. You’ll cover leases, revenue, financial instruments, employee benefits, income taxes, provisions, government grants, fair value measurement, share-based payments, and more. You’ll learn how to judge the appropriate recognition, measurement, and disclosure for each standard.
Ethics, transparency, and professional judgement
Strengthen your ethical reasoning and understand how reporting decisions affect stakeholder trust. You’ll explore the ethical threats accountants face, how to apply professional scepticism, and how to ensure reporting remains transparent and unbiased.
Group accounting and complex consolidations
Learn how to prepare and analyse consolidated financial statements for more complex group structures. You’ll study subsidiaries, associates, joint arrangements, goodwill, intra-group transactions, foreign operations, and how group structures influence control and reporting requirements.
Reporting the effects of financial instruments
Deepen your knowledge of IFRS 9, IFRS 7 and IAS 32. You’ll examine classification, measurement, impairment models, hedging relationships, risk disclosures, and how financial instruments influence an entity’s performance and risk profile.
Reporting financial performance and position
Understand how different accounting policies and estimates impact reported performance, ratios, and investor decisions. You’ll explore OCI vs profit or loss, reclassifications, fair value changes, and how management choices shape financial results.
Integrated reporting and sustainability
Study modern reporting frameworks that extend beyond traditional financial statements. You’ll explore integrated reporting, ESG reporting trends, sustainability disclosures, and how organisations communicate long-term value creation.
Analysis of financial statements
Learn how to evaluate financial performance from the perspective of investors and analysts. You’ll interpret ratios, cash flows, segment reporting, and disclosures — and assess how accounting policies affect comparability and decision-making.
Communication for professional reporting
Master the ability to communicate complex accounting judgements clearly and convincingly. You’ll learn to produce reports, memos, analyses, and explanations that demonstrate professional insight at senior level.