Strategic Business Reporting (SBR)

9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

    ノート

B. The financial reporting framework

  • The applications, strengths and weaknesses of the accounting framework

    ノート

C1. Reporting financial performance — recognition and measurement

C. Reporting the financial performance of a range of entities

    C2. Reporting financial performance — provisions, disclosure and other issues

    D. Financial statements of groups of entities

    • Group accounting including statements of cash flows

      ノート

    • Associates and joint arrangements

      ノート

    • Foreign transactions and entities

      ノート

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

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

      ノート

    G. Employability and technology skills

    • Use computer technology to efficiently access and manipulate relevant information

      ノート

    • Work on relevant response options, using available functions and technology, as would be required in the workplace

      ノート

    • Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools

      ノート

    • Present data and information effectively, using the appropriate tools

      ノート

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

    • Discussion of issues in financial reporting

      ノート

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