About SBR
ACCA SBR (Strategic Business Reporting) is one of the first papers students choose after meeting the required skill level. It focuses on discussing, putting into practice, and assessing the concepts, principles, and practices that support the preparation of corporate reports in a variety of contexts, such as the moral evaluation of management stewardship and the information needs of a broad range of stakeholders. The data needed by the Strategic Business Reporting course is at the applied skills level and includes the fundamental technical skills needed to compile and evaluate financial reports for both independent and merged companies.
Exam Structure
- The average global passing rate for SBR is 50 to 55% for the professional exams; this is one of the highest passing rates. It is recommended by Mustafa Mirchawala that, as soon as you are done with the orientation class of SBR, go through the official past paper published by ACCA here.
- Section A: Question 1: consolidation + IAS and IFRS
- Section B: Question 2: Ethics + IAS/IFRS
- This section, in total, consists of 50 marks. There is no specific allocation of 50 marks between questions 1 and 2, but normally, question 1 is tested for higher marks as consolidation is the big area to be tested in SBR.
- Section B: In this section, along with IFRS and IAS, current issue-related questions are also tested.
- Question 3 : IAS/IFRS along with management commentary
- Question 4 : IAS/IFRS along with additional performance measurement.
- Current issues are likely to be tested in this exam. In order to score good marks in this area, it is recommended by Sir Mustafa Mirchawala to thoroughly read the technical article published by the ACCA body.
SO, Why Choose
Sir Mustafa
for your SBR journey?
The Teach Fin learning provides study guidance to get you started and to help you along the way as you prepare for exams. The examining team offers guidance in the form of examiner’s reports, which offer comprehensive and constructive criticism. Additionally, you can supplement your study with technical publications, advice on exam methodology, webinars, and videos.
- Assignments with feedback
- Practice with three customized mock exams.
- Comprehensive: E Notes
Qualifications and Achievements
Demo Lectures
Students are invited to join a special demo lecture on SBR with Mustafa Mirchawala. This session will give a complete overview of the entire course and a glance at all the chapters. Through Mustafa Mirchawala’s unique teaching style, you’ll learn about things like the marking scheme and which chapters are highly tested and which are not.
Stay ahead in the Exams with Our specialized LMS
TFL-LMS
Our Specialised LMS provides student with the course in well structured manner which ensure effective and efficient study. Customized Testing system in our LMS helps a student to have actual exam experience while attempting homeworks and Mock Exams.
To discover further key features of our LMS, including Access to recorded lectures library, specialized testing system, access to course attachments and comprehensive progress reports, watch our tutorial video.
Watch LMS Walkthrough
COURSE OUTLINE
Section A: Fundamental Ethical and Professional Principles
- Professional behavior and compliance with accounting standards
- Conceptual framework for financial reporting
- Codes of ethics for professional accountants
- Ethical and professional issues in advising on corporate reporting
Section B: The Financial Reporting Framework
- Conceptual framework for financial reporting
- International Financial Reporting Standards (IFRS)
- International Accounting Standards Board (IASB)
- Financial Reporting Council (FRC)
Section C: Reporting the Financial Performance of a Range of Entities
- Statement of profit or loss and other comprehensive income
- Statement of changes in equity
- Statement of cash flows
- Notes to the financial statements
- Segment reporting
Section D: Financial Statements of Groups Entities
- Consolidation accounting
- Goodwill and intangible assets
- Associates and joint ventures
Section E: Interpret Financial Statements for Different Stakeholders
- Financial statement analysis
- Non-financial reporting (NFR)
- Environmental, social, and governance (ESG) factors
- Integrated reporting
Section F: The Impact of Changes in Accounting Regulations
- New and revised IFRSs
- Convergence projects
- Conceptual framework updates
Free Resources for SBR by Tutor
Frequently Asked Questions
Q1)Why is SBR the first paper at the strategic level of ACCA?
Ans) Because SBR focuses on numerous International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS), students often choose this course to begin their professional ACCA papers. satisfies the requirements of employing companies that look for adherence to certain criteria.
Q2) SBR ACCA Exam: Session CBE or on demand?
Ans)
The format of the in-person test is replicated in the session CBE structure of the ACCA SBR paper. It is advised that candidates finish the entire sample exam in three hours. Additional resources include extra-constructed response questions for study and a word processing and spreadsheet workspace to practice exam-style questions. They are held in March, June, September, and December.
Q3) How can I prepare for the ACCA SBR exam with the study hub?
Ans)
- Following are the ways you can prepare for the ACCA SBR exam:
- • Free access to study materials.
- • Comprehensive coverage of the entire SBR syllabus.
- • Short quizzes for ongoing assessment.
- • Specific questions and flashcards for exam preparation.
- • Revision questions align with exam standards.
