This course provides you with an understanding of the subjects covered in the 'Strategic Business Reporting' ACCA paper. The 'SBR' paper – is concerned with the preparation of financial accounts. The purpose of this paper is to develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques. This is a structured course with interactive lectures & quizzes online.
Chapter 1: Professional Behaviour and Compliances
LEARNING OUTCOME
Introduction
1.1 Professional and Ethical Issue
1.2 IAS 24 Related Party Disclosures
1.3 IAS 8 Accounting Policies (AP), Changes in Accounting Estimates (AE) and Errors
1.4 Chapter 1: Summary
Chapter 2: The Financial Reporting Framework
LEARNING OUTCOME
Introduction
2.1 Overview of Conceptual Framework
2.2 IAS 34 Interim Financial Reporting
2.3 IAS 1 Presentation of Financial Statement
2.4 IAS 2 Inventories
Chapter 3: Revenue
For registered users only
Chapter 4: Non-Current Assets
For registered users only
Chapter 5: Other Reporting Issues
For registered users only
Chapter 6: Provisions, Contingencies and Events After The Reporting Date
For registered users only
Chapter 7: Fair Value Measurement
For registered users only
Chapter 8: Leases
For registered users only
Chapter 9: Employee Benefits
For registered users only
Chapter 10: Share Based Payment
For registered users only
Chapter 11: Financial Instruments
For registered users only
Chapter 12: Income Taxes
For registered users only
Chapter 13: Changes in Group Structure
For registered users only
Chapter 14: Associates and Joint Arrangements
For registered users only
Chapter 15: Group Accounting and Statements of Cash Flows
For registered users only
Chapter 16: Foreign Transactions and Entities
For registered users only
Chapter 17: Interpret Financial Statements for Different Stakeholders