ACCA SBR Strategic Business Reporting (formerly P2)
Throughout the Strategic Business Reporting paper, you will learn to demonstrate your ability to make strategic business decisions. This paper builds on all of your previous knowledge to help you become an adept accounting professional, able to apply theory in a practical setting.
Exam Structure
You will be required to sit a paper-based exam (PBE) of which the duration is 3 hours and 15 minutes.
The exam is divided into two different sections:
- Section A – You will be required to answer two scenario-based questions both worth a total of 50 marks.
- Section B – You will be required to answer two further questions which could be scenario-based, a case study or an essay-based question.
Paper syllabus
The ACCA SBR syllabus is made up of six sections.
Fundamental ethical and professional principles – You will develop your understanding of professional behaviour in terms of complying with accounting standards. You will also understand ethical requirements in accounting and the consequences of behaving in an unethical way.
The financial reporting framework – You will learn about the financial reporting framework including the strengths, weaknesses and applications of this framework.
Reporting the financial performance of a range of entities – You will learn about reporting financial performance in terms of revenue, financial instruments and income taxes.
Financial statements of groups of entities - You will reflect on how the accounting of a group of entities is performed whilst considering how changes in group structures can have an impact on this.
Interpret financial statements for different stakeholders – You will analyse and interpret financial information in order to measure a company’s performance.
The impact of changes and potential changes in accounting regulation – You will consider how changes in accounting regulations can impact financial reporting.
Daytime sessions run between 9.45am-1.15pm.
Afternoon sessions run between 2.00pm-5.30pm.
Evening sessions run between 6.45pm-10.15pm.
Want to shape your ACCA preparation studies around your personal and professional commitments? LSBF Singapore Campus provides you with the chance to study online.
Alternatively, you can also decide to study this ACCA paper at our GB Building campus, located in the busy financial district of Singapore.
By the time you finish the paper, you should:
- Have a developed understanding of ethical issues in accounting
- Understand the financial reporting framework in terms of its strengths and weaknesses
- Understand reporting the financial performance of a number of different entities
- Understand group accounting including the statement of cash flows
- Know how to interpret financial statements for different stakeholders
- Know the impact of changes in accounting regulations
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