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Strategic Business Reporting (SBR)

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The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Building on your existing knowledge and skills, in SBR you will need to link accounting issues to relevant concepts in practical situations. You will need to demonstrate judgement and often consider the perspective of different stakeholders such as investors in your answers. As well as demonstrating a sound understanding of the specific technical knowledge relating to group financial statements you will also need to exercise professional and ethical judgement.

The syllabus is assessed by a three-hour fifteen minute examination. It examines professional competences within the business reporting environment. Students will be examined on concepts, theories, and principles, and on their ability to question and comment on proposed accounting treatments. Students should be capable of relating professional issues to relevant concepts and practical situations. The evaluation of alternative accounting practices and the identification and prioritisation of issues will be a key element of the exam. Professional and ethical judgement will need to be exercised, together with the integration of technical knowledge when addressing business reporting issues in a business context. Students will be required to adopt either a stakeholder or an external focus in answering questions and to demonstrate personal skills such as problem solving, dealing with information and decision making. Students will also have to demonstrate communication skills appropriate to the scenario. The exam also deals with specific professional knowledge appropriate to the preparation and presentation of consolidated and other financial statements from accounting data, to conform with accounting standards

Topics for this course

Lesson 1 Consolidation (FR Stuff)

What is the present value for deferred consideration in Q3 for $250,000 in Year 5 at 10% discount rate?
In Q6 Full Goodwill, purchase consideration was $300,000, FVNCI at acquisition date was $50,000 while the Share Capital $100,000 and pre-acquisition profit was $60,000?

Lesson 2 Consolidation (SBR Stuff)

Lesson 3 IAS 19 Employee Benefits

Lesson 4 IFRS 2 Share based payment

Lesson 5 IFRS 9 Financial Instruments

Lesson 6 IFRS 15 Revenue from Contract with Customers

Lesson 7 FR Accounting Standards

Lesson 8 IAS 16 PPE

Lesson 9 IAS 36 Impairment of Assets

Lesson 10 IFRS 5 Non Current Assets Held for Sale and Discontinued Operation

Lesson 11 IAS 40 Investment Property

Lesson 12 IAS 38 Intangible Assets

Lesson 13 IAS 37 Provisions, Contingent Liabilities and Contingent Assets

Lesson 14 IAS 12 Taxation

Joe Fang is a renowned ACCA lecturer specializing in both Strategic Business Reporting (SBR) and Financial Reporting (FR) papers. He has lectured thousands of ACCA students over the past 21 years in colleges & universities in Malaysia, Singapore, Hong Kong and China.

4.00 (2 ratings)

12 Courses

19 students

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Material Includes SBR Booklet and Mindmap of Accounting Standards either hardcopy or softcopy of PDF format

Prerequisite: A Pass in Financial Reporting or exemption from FR paper with a Degree in Accountancy


This course is targeted on ACCA Students attempting SBR examination