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ACCA Strategic Professional   Essential

Strategic Business Reporting (SBR)


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Course Overview

Strategic Business Reporting (SBR) has a wide ranging syllabus, which includes many accounting standards, some introduced in Financial Reporting and others examined only in SBR.

Current issues, exposure drafts and narrative reporting frameworks also feature. Questions are set in the context of single entities, groups, private or public sector, for-profit, or not-for-profit organisations.

To study SBR effectively you need to understand the nature of the exam and what you will be asked to do.

SBR is an essential course in the Strategic Professional level.

The Learnsignal guide to passing Strategic Business Reporting:

  • Study with an Approved Learning Partner
  • Study the whole syllabus
  • Do as much real-life reading as you can; eg real company financial statements
  • Practice using a CBE tool
  • Attempt each specimen and past exam in 4 hours and in full
  • Written aspects are very important; don’t just practice numbers
  • Get used to planning and writing clear answers


The question approach you should follow to pass your SBR exam is as follows:

  • Analyse the requirements
    • Read the scenario carefully to understand issues and any stakeholder perspective
    • Identify relevant technical knowledge
    • Remember; more than one standard may be relevant, and consider the principles from the Conceptual Framework
  • Apply what you know to the scenario
    • Don’t simply write everything you can remember, make sure that you are applying your knowledge to the scenario
    • Select relevant points and explain how they apply to the facts in the scenario
    • You may need to produce some calculations as part of an explanation but numbers alone will not earn enough marks to pass


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