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ACCA:SBR: Complete Strategic Business Reporting
Rating: 3.7 out of 5(57 ratings)
575 students

ACCA:SBR: Complete Strategic Business Reporting

Pass in a single attempt of Strategic Business Reporting (SBR) paper
Created bySteven Khor, MIA, CFP, MBA,BA
Last updated 4/2026
English

What you'll learn

  • A. Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour
  • B. Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation.
  • C. Apply professional judgement in the reporting of the financial performance of a range of entities.
  • D. Prepare the financial statements of groups of entities
  • E. Interpret financial statements for different stakeholders
  • F. Communicate the impact of changes and potential changes in accounting regulation on financial reporting.

Course content

3 sections • 39 lectures • 56h 9m total length

  • An Overview of SBR8:13

    In this overview of SBR, you will learn overall how SBR is assessed and the topics covered.

  • Chapter 1 Unit 1.1 Ethical & Professional Behaviour in Corporate Reporting7:25

    In Chapter 1: Unit 1.1, you will learn the importance of ethical and professional reporting.

  • Chapter 1 Unit 1.2: Consequences of Unethical Reporting7:39

    In Chapter 1: Unit 1.2, you will learn the consequences of unethical financial reporting.

  • Chapter 2: Unit 2.1 Conceptual Framework13:02

    In Chapter 2: Unit 2.1, you will learn the conceptual framework and its purpose.

  • Chapter 2: Unit 2.2 Objective of Financial Reporting11:07

    In Chapter 2: Unit 2.2, you will learn the objective of financial reporting.

  • Chapter 2: Unit 2.3 Principles of Recognition and Derecognition15:47

    In Chapter 2: Unit 2.3, you will learn the principles of recognition and derecognition.

  • Chapter 3: Unit 3.1 Step 1 IFRS15 Revenue from Contract with Customer23:36

    In Chapter 3, you will learn how to recognise revenue based on the principles of IFRS15 Revenue from Contract with Customer. There are 5 steps in IFRS 15 standards (COPAS) . In this unit, you will learn Step 1-Identifying Contract with Customer.

  • Chapter 3 Unit 3.2 Step 2 Determine Performance Obligation15:23

    In this unit, you will learn Step 2 - Determining the Performance Obligation. You will learn what is performance obligation.

  • Chapter 3 Unit 3.3 Step 3 Determine Transaction Price6:37

    In this unit, you will learn Step 3- Determining the Transaction Price. You will learn how to identify the transaction price.

  • Chapter 3 Unit 3.4 Step 4 Allocation of TP to PO13:56

    In this unit, you will learn Step 4- Allocation Transaction Price to Performance Obligation. According to IFRS15, each performance obligation must be matched with the transaction price.

  • Chapter 3 Unit 3.5 Step 5 Recognise Revenue10:09

    In this unit, you will learn the last step of recognising the revenue. Once the right of control, risk and benefits of consuming the products/services have been transferred to the customers, revenue can be recognised.

  • Chapter 3 Unit 3.6 Test Your Knowledge27:58

    To enhance your understanding and skill of applying the principles of IFRS15,  this unit presents 10 small case studies to test your knowledge.

  • Application of IFRS15
  • Chapter 3 Unit 3.7 Contract Costs16:29

    In this unit, you will learn how to capitalise the contract costs becoming assets according to the IFRS15. Those costs incurred directly attributable to the sales can be capitalised. It means that those costs must be incurred to obtain the sales contract. Without them, the sales contract cannot be done.

  • Chapter 3 Unit 3.8 Sales with Right of Return7:59
  • Chapter 3 Unit 3.9 Sales with Repurchase Agreement7:50

    In this unit, you will learn how to recognise revenue when the sales transaction is attached with a condition of a re-purchase agreement.

  • Chapter 3 Unit 3.10 Sales with Consignment Arrangement10:51

    In this unit, you will learn how to recognise revenue from sales transactions that are based on consignment arrangements.

  • Chapter 3 Unit 3.11 Sales with Warranties11:19

    In this unit, you will learn how to recognise revenue if the sales transaction is attached to the warranties. The warranty can be attached to the product or standalone.

  • Chapter 3 Unit 3.12 Non Refundable Fee7:35

    In this unit, you will learn how to recognise revenue if a non refundable fee is charged to the sales contract.

  • Chapter 4: Non-Current Assets (IAS16, 20, 23,36,38,40,41)3:26:11

    In this chapter, you will learn the requirements of all the noncurrent assets accounting treatment requirements.

  • Chapter 5: Employee Benefits (IAS19)2:48:35

    In this chapter, you will learn the treatment of employee benefits

  • Chapter 6: Provisions,CL& CA (IAS37) & Events After the Reporting Period (IAS10)2:52:23

    In this chapter, you will learn the treatment of provisions, contingent liabilities and contingent assets.

  • Chapter 7: Income Taxes (IAS12)3:11:18

    In this chapter, you will learn how to treat income taxes.

  • Chapter 8: Financial Instruments (IAS32)(IFRS7,9)3:05:14

    In this chapter, you will learn the treatment of financial instruments.

  • Chapter 9: Leases (IFRS16)1:28:03

    In this chapter, you will learn the leases.

  • Chapter 10: Share based payment (IFRS2)1:05:13

    In this chapter, you will learn the treatment of share-based payments.

  • Chapter 11: Basic Groups (IAS28, IFRS3,10,11,12,13)2:21:32

    In this chapter, you will learn the treatment of group accounting.

  • Chapter 12: Changes in group structure: acquisition, disposal &re-organization2:14:37

    In this chapter, you will learn the treatment of group accounting.

  • Chapter 13: Non current assets held for sales and discontinued operation (IFRS5)2:59:54

    In this chapter, you will learn the treatment of non current assets held for sales.

  • Chapter 14: Foreign transactions and entities (IAS21)3:01:15

    In this chapter, you will learn the treatment of foreign transactions

  • Chapter 15: Group statements of cash flows (IAS7)3:01:15

    In this chapter, you will learn the treatment of statement of cash flow.

  • Chapter 16: Interpretation of financial statements for different stakeholders3:03:11

    In this chapter, you will learn how to interpret financial statements.

  • Chapter 17: Segment Reporting (IFRS8)1:20:18

    In this chapter, you will learn the treatment of segmental reporting

  • Chapter 18: Reporting Requirement1:23:16
  • Chapter 19: Impact of changes and potential changes in accounting regulation.2:03:17

Requirements

  • No prerequisites.

Description

The aim of the SBR syllabus is to discuss, apply and evaluate the concepts, principles, and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of management’s stewardship and the information needs of a diverse group of stakeholders.

The syllabus for Strategic Business Reporting assumes knowledge acquired at the Applied Skills level including the core technical capabilities to prepare and analyse financial reports for single and combined entities.

The syllabus requires students to examine corporate reporting from a number of perspectives, not only from the point of view of the preparer of corporate reports but also from the perspective of a variety of different stakeholders such as finance providers and investors. The syllabus further requires the assessment and evaluation of the reporting decisions made by management and their implications for a range of stakeholders and entities. It also explores the professional and ethical responsibilities of the accountant to these stakeholders.

The subject matter of the syllabus requires students to have a cohesive understanding of the IASB’s Conceptual Framework for Financial Reporting and to use the Framework as a basis for judgment in applying International Financial Reporting Standards in corporate reports. The syllabus considers both the principles and practices of IFRS Standards and uses these principles as a basis for the preparation of the financial statements of single entities and groups.

The syllabus requires students to reflect on the usefulness of corporate reports to stakeholders including developments in narrative reporting such as Integrated Reporting and sustainability reporting and to discuss the nature of the information that would help stakeholders assess the future prospects of the entity. This involves the analysis and interpretation of corporate reports and the provision of advice on the reporting implications of transactions.


The penultimate section of the syllabus addresses current developments in corporate reporting and the implications of any potential changes. This includes a discussion of the deficiencies of existing accounting standards and the ability to explain the implications for a business and its stakeholders of significant changes to reporting frameworks. Question scenarios will be based on contemporary business settings, however, candidates will not be required to have detailed knowledge of these businesses. Question scenarios will be current and relevant for example the impact of climate change.


The final section of the syllabus contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the SBR examination. This includes being able to access and open exhibits, requirements, and response options from different sources and being able to use the relevant functionality and technology to prepare and present response options in a professional manner.


Who this course is for:

  • ACCA students & accounting practitioners

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