The aim of ACCA Strategic Business Reporting (SBR) is to discuss, apply and evaluate the concepts, principles, and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.
The ACCA Strategic Business Reporting (SBR) Syllabus includes:
A) Fundamental ethical and professional principles
B) The financial reporting framework
C) Reporting the financial performance of a range of entities
D) Financial statements of groups of entities
E) Interpret financial statements for different stakeholders
F) The impact of changes and potential changes in accounting regulation