ACCA SBR Revision June 2025 Intake

🎯 Course Goal of Strategic Business Reporting (SBR) To develop the ability to make and communicate strategic business reporting decisions by applying professional judgment, integrating technical knowledge from financial reporting standards, and addressing ethical and stakeholder considerations in real-world business contexts.

✅ Learning Outcomes of SBR By the end of the course, learners should be able to: 1. Apply IFRS Standards in Context Interpret and apply International Financial Reporting Standards (IFRS) in complex scenarios. Evaluate the impact of transactions on financial statements. 2. Exercise Professional Judgment Analyze and discuss alternative accounting treatments and justify chosen approaches. Demonstrate the ability to make well-reasoned judgments under uncertainty. 3. Critically Evaluate Financial and Non-Financial Information Assess the implications of financial reporting for stakeholders, including investors, regulators, and the public. Interpret financial statements and related disclosures in an integrated and analytical manner. 4. Communicate Effectively Prepare professional reports and communications that present and explain financial reporting information clearly and appropriately to a range of stakeholders. 5. Address Ethical and Governance Issues Recognize and address ethical issues and apply the principles of corporate governance in reporting decisions. Evaluate the role of financial reporting in promoting transparency and accountability. 6. Integrate Strategic and Technical Perspectives Align financial reporting with broader business strategy, performance measurement, and corporate objectives.