ACCA SBR
Free ACCA Strategic Business Reporting (SBR) Online Course
Study on demand with free chapter notes, tutor lectures and flashcards. Use this course alongside an up-to-date study text and revision kit for full exam preparation.
Start here
Introduction to SBR
IASB Conceptual Framework
The applications, strengths and weaknesses of an accounting framework · Presentation and disclosure in financial statements · Analysis and interpretation of financial and non-financial information and measurement of performance
Presentation of Financial Statements (IFRS 18)
The applications, strengths and weaknesses of an accounting framework · Presentation and disclosure in financial statements · Discussion of issues in financial reporting
Joint Arrangements (IFRS 11)
Financial statements of groups of entities
Changes in group structure
Financial statements of groups of entities
Foreign currency (IAS 21)
Financial statements of groups of entities
Group statement of cash flows
Presentation and disclosure in financial statements · Group accounting including statements of cash flows
Non-current assets
Reporting the financial performance of a range of entities
Intangible assets (IAS 38)
Reporting the financial performance of a range of entities
Impairments (IAS 36)
Reporting the financial performance of a range of entities
Non-current assets held for sale and discontinued operations (IFRS 5)
Non-current assets · Group accounting including statements of cash flows
Employee benefits (IAS 19)
Reporting the financial performance of a range of entities
Share based payments (IFRS 2)
Reporting the financial performance of a range of entities
Financial Instruments (IAS 32, IFRS 7 and IFRS 9)
Reporting the financial performance of a range of entities
Fair Value (IFRS 13)
Reporting the financial performance of a range of entities
Operating segments (IFRS 8)
Interpret financial and non-financial information for different stakeholders
Revenue from contracts with customers (IFRS 15)
Reporting the financial performance of a range of entities
Leases (IFRS 16)
Leases · Discussion of issues in financial reporting
Inventory
The impact of changes and potential changes in accounting regulation
Deferred tax (IAS 12)
Reporting the financial performance of a range of entities
Provisions, contingent assets and liabilities (IAS 37)
Reporting the financial performance of a range of entities
Events after the reporting date (IAS 10)
Reporting the financial performance of a range of entities
Accounting policies, changes in accounting estimate and errors (IAS 8)
Other reporting issues · Discussion of issues in financial reporting
Related parties (IAS 24)
Reporting the financial performance of a range of entities
Earnings per share (IAS 33)
Interpret financial and non-financial information for different stakeholders
Small and medium sized entities
Reporting the financial performance of a range of entities
Management Commentary and Interpretation of Financial Statements
Presentation and disclosure in financial statements · Analysis and interpretation of financial and non-financial information and measurement of performance
Current issues and Sustainability
Professional and ethical behaviour in corporate reporting · The applications, strengths and weaknesses of an accounting framework · Presentation and disclosure in financial statements · Other reporting issues · Analysis and interpretation of financial and non-financial information and measurement of performance · Discussion of issues in financial reporting · Employability and technology skills
Keep going