The ACCA Strategic Business Reporting (SBR) Study Text will teach you the technical knowledge required to account for complex transactions and the skills that will enable you to analyse and discuss financial statements from a variety of different perspectives, such as finance providers.
In the Study Text you’ll find: syllabus learning objectives, chapter summary diagrams, definitions to put the topics in context, and a wide range of ‘test your understanding’ questions.
Topics covered:
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Fundamental ethical and professional principles
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The financial reporting framework
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Reporting the financial performance of a range of entities
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Financial statements of groups of entities
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Interpret financial statements for different stakeholders
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The impact of changes and potential changes in accounting regulation