to Se
Ju pte
ne m
20 be
24 r 2
O OpenTuition ex 023
am
s
Strategic
ACCA
Business
Reporting
(SBR) (INT/UK)
Spread the word about OpenTuition, so
that all ACCA students can benefit.
How to use OpenTuition:
1) Register & download the latest notes
2) Watch ALL OpenTuition free lectures
3) Attempt free tests online
4) Question practice is vital - you must obtain
also Exam Kit from BPP or Kaplan
OpenTuition Lecture Notes can be downloaded FREE from https://opentuition.com
Copyright belongs to OpenTuition - please do not support piracy by downloading from other websites.
,The best things
in life are free
IMPORTANT!!! PLEASE READ CAREFULLY
To benefit from these notes you must watch our free lectures on the
OpenTuition website in which we explain and expand on the topics covered.
In addition question practice is vital!!
You must obtain a current edition of a Revision / Exam Kit. It contains a great
number of exam standard questions (and answers) to practice on.
If you order on line, you can buy study materials from BPP with our 20%
discount code: bppacca20optu
You should also use the free “Online Multiple Choice Tests” which you can find
on the OpenTuition website:
https://opentuition.com/acca/
,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
Access FREE ACCA SBR
online resources on OpenTuition:
SBR lectures (complete course)
To fully benefit from these notes you should watch our free SBR lectures
SBR Flashcards
Practice key terms and concepts using our SBR flashcards!
SBR Revision lectures
Watch PM revision lectures working through the past ACCA exam questions
Ask the Tutor
Post questions to our SBR tutor
New! Ask ACCA AI Tutor
Post your questions & get instant answers >>
visit https://opentuition.com/acca/sbr/
Ju pte
ne m
20 be
24 r 2
O OpenTuition ex 023
am
s
Strategic
ACCA
Business
Reporting
(SBR) (INT/UK)
Spread the word about OpenTuition, so
that all ACCA students can benefit.
How to use OpenTuition:
1) Register & download the latest notes
2) Watch ALL OpenTuition free lectures
3) Attempt free tests online
4) Question practice is vital - you must obtain
also Exam Kit from BPP or Kaplan
OpenTuition Lecture Notes can be downloaded FREE from https://opentuition.com
Copyright belongs to OpenTuition - please do not support piracy by downloading from other websites.
,The best things
in life are free
IMPORTANT!!! PLEASE READ CAREFULLY
To benefit from these notes you must watch our free lectures on the
OpenTuition website in which we explain and expand on the topics covered.
In addition question practice is vital!!
You must obtain a current edition of a Revision / Exam Kit. It contains a great
number of exam standard questions (and answers) to practice on.
If you order on line, you can buy study materials from BPP with our 20%
discount code: bppacca20optu
You should also use the free “Online Multiple Choice Tests” which you can find
on the OpenTuition website:
https://opentuition.com/acca/
,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
Access FREE ACCA SBR
online resources on OpenTuition:
SBR lectures (complete course)
To fully benefit from these notes you should watch our free SBR lectures
SBR Flashcards
Practice key terms and concepts using our SBR flashcards!
SBR Revision lectures
Watch PM revision lectures working through the past ACCA exam questions
Ask the Tutor
Post questions to our SBR tutor
New! Ask ACCA AI Tutor
Post your questions & get instant answers >>
visit https://opentuition.com/acca/sbr/
