In ACCA SBR Strategic Business Reporting (formerly P2) you will develop the knowledge and skills to exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
Studying ACCA Accounting
About the Lecturer
Gerry Fahy, has lectured on the ACA, ACCA, CPA and CIMA syllabi over the last 20 years with a number of Approved Learning Partners and was previously shortlisted as CIMA Global lecturer of the Year.
Why choose PAT for your ACCA exam preparation?
- We are an ACCA Gold Approved Learning Partner
- You can access lecturers from anywhere; lectures will be streamed live online from our Dublin City Centre classrooms
- We have a unique exam-focused approach with a combination of lectures, revision days and exam preparation sessions (EPS’s)
- Through regular mock exams and corrected homework, our lecturers will offer structured feedback and support
- You’ll receive access to tuition materials online as well as recordings of the lectures
- We offer discounts for booking multiple courses;
SBR Syllabus & Exam
To apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
Objective of the Syllabus
Discuss the professional and ethical duties of the accountant
Evaluate the financial reporting framework
Advise on and report the financial performance of entities
Prepare the financial statements of groups of entities in accordance with relevant accounting standards
Explain reporting issues relating to specialised entities
Discuss the implications of changes in accounting regulation on financial reporting
Appraise the financial performance and position of entities
Evaluate current developments
The paper will comprise two sections.
Section A will consist of one scenario based question worth 50 marks. It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting.
Students will be required to answer two out of three questions in Section B, which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.
Section B: Choice of 2 from 3 40 marks questions- 20 marks each.
To read more about SBR and access past exam papers please click here.
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