Strategic Business Reporting (SBR)
9个单元 · 22个章节
免费的Strategic Business Reporting (SBR)学习笔记，专为ACCA学生准备。下列每个章节都涵盖一个重点主题，附有例题与练习提示，可在 thinka 应用中延伸练习。
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
C1. Reporting financial performance — recognition and measurement
Revenue
Non-current assets
Financial instruments
Leases
Employee benefits
Income taxes
C. Reporting the financial performance of a range of entities
C2. Reporting financial performance — provisions, disclosure and other issues
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
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
F. The impact of changes and potential changes in accounting regulation
Discussion of issues in financial reporting
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