ACCA – Strategic Business Reporting (SBR)
Strategic Business Reporting is a Strategic Professional level training course. It covers topics related to advanced financial reporting, including leasing, employee benefits, deferred tax and consolidated financial statements, among others. Also included is the interpretation of reports by various stakeholders.
The course is part of the ACCA programme.
The training programme is aimed at those who wish to master the skills necessary to obtain the ACCA qualification and who wish to gain competence in advanced financial reporting.
A. Fundamental ethical and professional principles
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Professional and ethical behaviour in corporate reporting
B. The financial reporting framework
- The applications, strengths and weaknesses of the accounting framework
C. Reporting the financial performance of a range of entities
- Revenue
- Non-current assets
- Financial instruments
- Leases
- Employee benefits
- Income taxes
- Provisions, contingencies and events after the reporting date
- Share-based payment
- Fair Value Measurement
- Reporting requirements of small and medium-sized entities (SMEs)
- Other reporting issues
D. Financial statements of groups of entities
- Group accounting including statements of cash flows
- Associates and joint arrangements
- Changes in group structures
- Foreign transactions and entities
E. Interpret financial statements for different stakeholders
- Analysis and interpretation of financial information and measurement of performance
F. The impact of changes and potential changes in accounting regulation
- Discussion of solutions to current issues in financial reporting
Brian Connolly - Brian has been providing ACCA exam preparation training courses since 1996. He is also the author of many training programmes, including a 12-day programme on IFRS. Since 2001, he has been a trainer of courses on US GAAP.