Strategic Business Reporting (SBR)

7セクション · 22チャプター

ACCA の学習者向けの無料Strategic Business Reporting (SBR)学習ノート。各章のリンクから、要点・例題・練習問題への導線にアクセスできます。

A. Fundamental ethical and professional principles

Professional and ethical behaviour in corporate reporting

B. The financial reporting framework

The applications, strengths and weaknesses of the accounting framework

C. Reporting the financial performance of a range of entities

Revenue
Non-current assets
Financial instruments
Leases
Employee benefits
Income taxes
Provisions, contingencies and events after the reporting period
Share-based payment
Fair value measurement
Presentation and disclosure in financial statements
Other reporting issues

D. Financial statements of groups of entities

Group accounting including statements of cash flows
Associates and joint arrangements
Foreign transactions and entities

E. Interpret financial and non-financial information for different stakeholders

Analysis and interpretation of financial and non-financial information and measurement of performance

F. The impact of changes and potential changes in accounting regulation

Discussion of issues in financial reporting

G. Employability and technology skills

Use computer technology to efficiently access and manipulate relevant information
Work on relevant response options, using available functions and technology, as would be required in the workplace
Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools
Present data and information effectively, using the appropriate tools

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