Strategic Business Reporting (SBR)

7 个单元 · 18 个章节

免费 Strategic Business Reporting (SBR) 学习笔记，适合 ACCA 学生。每个章节都覆盖一个重点主题，并附例题与可延伸到 thinka app 的练习提示。

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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