Strategic Business Reporting

SBR - Strategic Professional Level

A. Fundamental ethical and professional principles

0 modules • Understand the ethical foundation of professional reporting. This section explores integrity, objectivity, and ethical dilemmas in financial reporting.

B. The financial reporting framework

0 modules • Explore the principles and objectives that shape IFRS and how conceptual frameworks underpin consistent global reporting.

C. Reporting the financial performance of a range of entities

0 modules • Study how different industries and business models report income, expenses, and other performance metrics under IFRS.

D. Financial statements of group entities

0 modules • Master group accounting, including consolidations, joint arrangements, and associates, along with IFRS-specific treatments.

E. Interpret financial statements for different stakeholders

0 modules • Learn how to present and explain financial results from the perspectives of investors, creditors, and regulators.

F. The impact of changes and potential changes in accounting regulation

0 modules • Understand how evolving IFRS standards affect preparers and users, and learn to anticipate implications of proposed changes.

SBR (INT) specimen paper 1

0 modules • These debriefs walk through complex financial reporting scenarios. Learn how to structure technical arguments, apply IFRS to real-world cases, and earn professional marks.

SBR (INT) specimen paper 2

0 modules • These debriefs walk through complex financial reporting scenarios. Learn how to structure technical arguments, apply IFRS to real-world cases, and earn professional marks.

SBR (INT) March 2024 mock 1

0 modules • These debriefs walk through complex financial reporting scenarios. Learn how to structure technical arguments, apply IFRS to real-world cases, and earn professional marks.