Strategic Business Reporting (SBR)

9 个单元 · 22 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

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

      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

    G. Employability and technology skills

    • Use computer technology to efficiently access and manipulate relevant information

      笔记

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

      笔记

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

      笔记

    • Present data and information effectively, using the appropriate tools

      笔记

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

    • Discussion of issues in financial reporting

      笔记

    把笔记变成真正的练习

    不要只停留在阅读。立即用无限 AI 题目练习，拿到即时批改与清楚反馈。

    立即开始练习查看收费

    看完笔记了？现在就用 AI 题目测一测自己。

    马上练这一题