The syllabus for Strategic Business Reporting examines on concepts, theories, and principles, and on their ability to question and comment on proposed accounting treatments. To study SBR effectively you need to understand the nature of the exam and what you will be asked to do.
What you’ll learn:
- You will learn relating professional issues to relevant concepts and practical
- You will learn evaluation of alternative accounting practices and the identification and
prioritization of issues will be a key element of the exam.
- You will learn how to exercise Professional and ethical judgement together with the integration of technical knowledge when addressing business reporting issues in a business context.
The course follows the standard curriculum set by ACCA. Full theory coverage and practical references help trainee(s) succeed in their ACCA Strategic Business Reporting (SBR) exams.
Want to know about the course content? Check the Course Page for details.
What is SBR about?
The syllabus for Strategic Business Reporting, assumes knowledge acquired at the Fundamentals level including the core technical capabilities to prepare and analyse financial reports for single and combined entities.
- 3 hour 15 minute examination.
- Examines professional competences within the business reporting environment.
Note: Students will be examined on concepts, theories, and principles, and on their ability to question and comment on proposed accounting treatments.
- Section A two scenario based questions that will total 50 marks.
- Section B a further two questions which may be scenario or case-study or essay based and will contain both discursive and computational elements.
The first question will be based on:
- the financial statements of group entities, or
- extracts thereof (syllabus area D), and
- is also likely to require consideration of some financial reporting issues (syllabus area C).
In addition to the consideration of the numerical aspects of group accounting (max 25 marks), a discussion and explanation of these numbers will also be required.
The second question in Section A will require candidates to
- consider the reporting implications and the ethical implications of specific events in a given scenario.
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