Strategic Business Reporting (SBR)

7個單元 · 18個課題

免費的Strategic Business Reporting (SBR)學習筆記，專為ACCA學生準備。下列每個章節都涵蓋一個重點主題，附有例題與練習提示，可在 thinka 應用程式中延伸練習。

A. Fundamental ethical and professional principles

  • Professional and ethical behaviour in corporate reporting

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B. The financial reporting framework

  • The applications, strengths and weaknesses of the accounting framework

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C1. Reporting financial performance — recognition and measurement

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

  • Provisions, contingencies and events after the reporting period

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  • Share-based payment

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  • Fair value measurement

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  • Presentation and disclosure in financial statements

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  • Other reporting issues

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D. Financial statements of groups of entities

  • Group accounting including statements of cash flows

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  • Associates and joint arrangements

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  • Foreign transactions and entities

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

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

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

  • Discussion of issues in financial reporting

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