Strategic Business Reporting (SBR)

7个单元 · 18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

    笔记

B. The financial reporting framework

  • The applications, strengths and weaknesses of the accounting framework

    笔记

C1. Reporting financial performance — recognition and measurement

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

  • Provisions, contingencies and events after the reporting period

    笔记

  • Share-based payment

    笔记

  • Fair value measurement

    笔记

  • Presentation and disclosure in financial statements

    笔记

  • Other reporting issues

    笔记

D. Financial statements of groups of entities

  • Group accounting including statements of cash flows

    笔记

  • Associates and joint arrangements

    笔记

  • Foreign transactions and entities

    笔记

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

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

    笔记

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

  • Discussion of issues in financial reporting

    笔记

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