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Summary Acca SBR (Strategic Business Reporting) Notes
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O OpenTuition ex 023
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Strategic
ACCA
Business
Reporting
(SBR) (INT/UK)
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,September 2023 to June 2024 exams Watch free ACCA SBR lectures 1
Strategic Business Reporting (SBR-INT/UK)
CONCEPTUAL AND REGULATORY FRAMEWORK 3
1. IASB Conceptual Framework 3
PUBLISHED COMPANY ACCOUNTS 7
2. Presentation of Financial Statements (IAS 1) 7
GROUP ACCOUNTS 11
3. Basic group structures 11
4. Joint Arrangements (IFRS 11) 23
5. Changes in group structure 25
6. Foreign currency (IAS 21) 31
7. Group statement of cash flows 35
ACCOUNTING STANDARDS 43
8. Non-current assets 43
9. Intangible assets (IAS 38) 49
10. Impairments (IAS 36) 51
11. Non-current assets held for sale and discontinued operations (IFRS 5) 53
12. Employee benefits (IAS 19) 55
13. Share based payments (IFRS 2) 59
14. Financial Instruments (IAS 32, IFRS 7 and IFRS 9) 63
15. Fair Value (IFRS 13) 71
16. Operating segments (IFRS 8) 73
17. Revenue from contracts with customers (IFRS 15) 75
18. Leases (IFRS 16) 81
19. Inventory 87
20. Deferred tax (IAS 12) 89
21. Provisions, contingent assets and liabilities (IAS 37) 93
22. Events after the reporting date (IAS 10) 95
23. Accounting policies, changes in accounting estimate and errors (IAS 8) 97
24. Related parties (IAS 24) 99
25. Earnings per share (IAS 33) 101
26. Small and medium sized entities 103
27. Integrated Reporting <IR> 105
ETHICS AND CURRENT DEVELOPMENTS 107
28. Ethics 107
29. Management Commentary and Interpretation of Financial Statements 109
30. Current issues 111
ACCA PAPER SBR UK VS IFRS DIFFERENCES 115
EMPLOYABILITY AND TECHNOLOGY SKILLS 119
ANSWERS 121
, September 2023 to June 2024 exams Watch free ACCA SBR lectures 2
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