ACCA – Strategic Business Reporting (SBR – INT) – Compulsory

The Strategic Business Reporting (SBR) subject requires you to demonstrate your ability to make strategic business reporting decisions. Building on your existing knowledge and skills, in SBR you will need to link accounting issues to relevant concepts in practical situations. You will need to demonstrate judgement and often consider the perspective of different stakeholders such as investors in your answers.

As well as demonstrating a sound understanding of the specific technical knowledge relating to group financial statements you will also need to exercise professional and ethical judgement.

An important factor in SBR subject success is the underpinning knowledge from Financial Reporting. So, whether you are new to ACCA, have not studied for a while, or just want to check how well you know the core materials, we have created 5 self-check quizzes to assess your underlying knowledge and get personalised advice on your next steps and how to study for SBR efficiently.

Note: The Business Reporting (SBR – INT) exam is part of the Strategic Professional Level of the ACCA qualification. No exemption for this subject.

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