ACCA Strategic Business Reporting (SBR)

The ACCA Strategic Business Reporting (SBR — International) course develops advanced knowledge and application of International Financial Reporting Standards (IFRS) and equips learners with the ability to exercise professional judgment in corporate reporting.

The syllabus emphasizes the evaluation of financial statements, group accounts, and the communication of financial information to stakeholders. It also highlights the ethical implications of reporting decisions and introduces broader frameworks such as integrated reporting and sustainability reporting.

By the end of this course, learners will be able to confidently apply IFRS, analyze corporate reports, and provide insights that support ethical and strategic business decisions in a global environment.

Who is this Course For?

• ACCA students preparing for the SBR — International exam at Strategic Professional level.
• Accounting professionals aiming to strengthen IFRS knowledge and reporting analysis skills.
• Auditors and analysts interpreting global financial statements.
• Business managers seeking deeper insights into financial reporting and governance.
• Anyone aspiring to senior roles in corporate reporting, audit, or financial management.

Curriculum

• Frameworks
• The professional and ethical duty of the accountant
• Performance reporting
• Revenue
• Non-current assets
• Agriculture and inventories
• Foreign currency in individual financial statements
• Leases
• Employee benefits
• Share-based payment
• Events after the reporting period, provisions and contingencies
• Financial instruments
• Tax
• Segment reporting
• Related parties
• Adopting new accounting standards
• Small and medium entities
• Group accounting — basic groups
• Change in a group structure
• Group accounting — foreign currency
• Group statement of cash flows
• Analysis and interpretation
• Changes and developments in financial reporting
• UK GAAP
• Employability and technology skills