ACCA
Strategic
Business
Reporting
(SBR)
Overview of SBR Syllabus
Syllabus Areas -1
A) Fundamental ethical and professional principles
1. Professional and ethical behavior in corporate reporting
B) The financial reporting framework
1. The applications, strengths and weaknesses of the accounting
framework
Syllabus Areas -2
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
Syllabus Areas -3
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
Method of Syllabus
Examination
Approach to Examination of Syllabus
Section A
2 Questions
Q1 - Consolidated Financial Statements (30 Marks)
Q2 – Reporting and Ethical Implications of implications of specific
events
Section B
2 Questions
25 Marks each
Either a full question, or part of a question, that requires the appraisal of
financial and/or non-financial information from either the preparer’s or
another stakeholder’s perspective.
Professional Marks – 2 Marks
Method of Syllabus
Examination
Approach to Examination of Syllabus
Section A
2 Questions
Q1 - Consolidated Financial Statements (30 Marks)
Q2 – Reporting and Ethical Implications of implications of specific
events
Section B
2 Questions
25 Marks each
Either a full question, or part of a question, that requires the appraisal of
financial and/or non-financial information from either the preparer’s or
another stakeholder’s perspective.
Professional Marks – 2 Marks
Course Features &
Offering
Course Details
1) Commencement Date: 6th January 2023
2) Expected Ending Date : 14th May 2023
3) Class Schedule:
Friday & Saturday : 9pm PKT till 11:30pm
4) Course Features:
1)
100% Course Delivery Online Live
2)
Recordings for all Live Classes will be made avaiable
3)
Recordings are accessible - 24 / 7
4)
Access Class handouts and Notings
5)
Whatsapp support
5) Fee:
1)
Normal fee is USD 125
2)
20% Early bird discount valid till 15th January 2023
3)
PKR 22,500/- for Pakistan Students (PKR 18,000/- after early bird discount)