ACCA SBR (P2) Strategic Business Reporting

This paper develops your financial reporting skills; building on your existing knowledge and developing your understanding of more complex financial reporting issues and the wider corporate reporting world.

Success in SBR is based upon building solid knowledge foundations but you will also be expected to develop critical and analytical skills to enable you to grapple with the preparer and investor double focus of the requirements. The examination is both technical and time pressured. So your tutors have invested time and effort in creating resources that will enable you to practice and grow into the skill set required to be successful.

Topics

• Explore the professional and ethical duties of the accountant
• Evaluate the financial reporting framework
• Report on the financial performance of entities
• Prepare financial statements for groups of entities in accordance with accounting standards
• Explore reporting issues relating to specialised entities
• Discuss the implications of changes in accounting regulation
• Appraise the financial performance of entities
• Evaluate current developments

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