[2027 Edition] ACCA Strategic Business Reporting

The Strategic Business Reporting exam requires students to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts, including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.

The Strategic Business Reporting syllabus assumes knowledge acquired in your earlier ACCA studies: Financial Accounting (FA) and Financial Reporting (FR). This knowledge is developed and applied in Strategic Business Reporting and is therefore vitally important.

The broad syllabus headings are:
A Fundamental ethical and professional principles
B The financial reporting framework
C Reporting the financial performance of a range of entities
D Financial statements of groups of entities
E Interpreting financial statements for different stakeholders
F The impact of changes and potential changes in accounting regulation
G Employability and technology skills