Strategic Business Reporting

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

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Chapter 4: Non-Current Assets

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Chapter 5: Other Reporting Issues

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Chapter 6: Provisions, Contingencies and Events After The Reporting Date

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Chapter 7: Fair Value Measurement

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Chapter 8: Leases

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Chapter 9: Employee Benefits

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Chapter 10: Share Based Payment

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Chapter 11: Financial Instruments

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Chapter 12: Income Taxes

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Chapter 13: Changes in Group Structure

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Chapter 14: Associates and Joint Arrangements

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Chapter 15: Group Accounting and Statements of Cash Flows

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Chapter 16: Foreign Transactions and Entities

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Chapter 17: Interpret Financial Statements for Different Stakeholders

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Chapter 18:Current Issues in Financial Reporting

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