Strategic Business Reporting (SBR)

Master advanced financial reporting and corporate transparency requirements for strategic decision-making.

Professional Level Essential Paper Global Pass Rate: 49%
Strategic Business Reporting

About SBR

Strategic Business Reporting (SBR) develops your ability to assess and analyze financial reporting frameworks and applies them to real-world business scenarios.

SBR builds on your existing knowledge from earlier ACCA exams and focuses on developing the professional skills required to apply technical knowledge to real-life business situations. You'll learn how to prepare and interpret financial statements for complex entities, and how to advise on the reporting implications of complex business transactions.

Why SBR is Important

SBR is an essential paper for anyone pursuing a career in financial reporting, auditing, or corporate finance. It provides the technical knowledge and strategic insight needed to:

  • Evaluate and advise on the application of financial reporting principles
  • Prepare financial statements for complex entities
  • Interpret financial statements for stakeholders
  • Understand the ethical implications of financial reporting decisions

Exam Details

Duration: 3 hours 15 minutes
Pass Mark: 50%
Availability: March, June, September, December
Format: Computer-based exam
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SBR Standards & Syllabus

Financial Reporting Framework

  • Conceptual Framework for Financial Reporting
  • International Financial Reporting Standards (IFRS)
  • Regulatory Framework for Financial Reporting
  • Ethical Requirements for Professional Accountants

Financial Statements

  • Presentation of Financial Statements (IAS 1)
  • Accounting Policies, Changes in Estimates and Errors (IAS 8)
  • Events After the Reporting Period (IAS 10)
  • Interim Financial Reporting (IAS 34)

Assets & Liabilities

  • Property, Plant and Equipment (IAS 16)
  • Leases (IFRS 16)
  • Revenue from Contracts with Customers (IFRS 15)
  • Provisions, Contingent Liabilities and Assets (IAS 37)

Group Accounting

  • Consolidated Financial Statements (IFRS 10)
  • Business Combinations (IFRS 3)
  • Investments in Associates and Joint Ventures (IAS 28)
  • Joint Arrangements (IFRS 11)

Specialized Accounting

  • Financial Instruments (IFRS 9)
  • Employee Benefits (IAS 19)
  • Income Taxes (IAS 12)
  • Share-based Payment (IFRS 2)

Reporting & Disclosure

  • Earnings Per Share (IAS 33)
  • Operating Segments (IFRS 8)
  • Related Party Disclosures (IAS 24)
  • Non-current Assets Held for Sale (IFRS 5)

Start Your SBR Journey Today

Join thousands of successful ACCA students who have passed SBR with our comprehensive course

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