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SBRProfessional level

Strategic Business Reporting

Advanced financial reporting and corporate transparency.

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Exam length
3 hours 15 minutes
Pass mark
50%
Level
Professional level
Exam availability
March, June, September, December

Some papers have fewer variants in March and September. Check ACCA for the latest dates.

01 / ABOUT THIS PAPER

Built around the SBR exam

Our SBR course is organised into six areas: Financial Reporting Framework, Financial Statements, Assets & Liabilities, Group Accounting, Specialized Accounting and Reporting & Disclosure. Each area comes with exam-style practice questions in the LMS.

Global pass rate: 50% (September 2026 sitting, source: ACCA)

02 / SYLLABUS

What the course covers

01

Financial Reporting Framework

  • Conceptual Framework for Financial Reporting
  • International Financial Reporting Standards (IFRS)
  • Regulatory Framework for Financial Reporting
  • Ethical Requirements for Professional Accountants
  • Small and Medium Entities and UK GAAP
02

Financial Statements

  • Presentation of Financial Statements (IAS 1)
  • Accounting Policies, Changes in Estimates and Errors (IAS 8)
  • Events After the Reporting Period (IAS 10)
  • Interim Financial Reporting (IAS 34)
03

Assets & Liabilities

  • Property, Plant and Equipment (IAS 16)
  • Leases (IFRS 16)
  • Revenue from Contracts with Customers (IFRS 15)
  • Provisions, Contingent Liabilities and Assets (IAS 37)
  • Impairment and Intangible Assets (IAS 36, IAS 38)
  • Agriculture and Inventories (IAS 41, IAS 2)
04

Group Accounting

  • Consolidated Financial Statements (IFRS 10)
  • Business Combinations (IFRS 3)
  • Investments in Associates and Joint Ventures (IAS 28)
  • Joint Arrangements (IFRS 11)
  • Changes in Group Structure
  • Foreign Subsidiaries (IAS 21 in groups)
  • Group Statement of Cash Flows (IAS 7)
05

Specialized Accounting

  • Financial Instruments (IFRS 9)
  • Employee Benefits (IAS 19)
  • Income Taxes (IAS 12)
  • Share-based Payment (IFRS 2)
  • Foreign Currency Transactions (IAS 21)
06

Reporting & Disclosure

  • Earnings Per Share (IAS 33)
  • Operating Segments (IFRS 8)
  • Related Party Disclosures (IAS 24)
  • Non-current Assets Held for Sale (IFRS 5)
  • Analysis and Interpretation for Stakeholders
  • Sustainability Reporting and Current Developments
PRACTISE IN THE LMS

Practise SBR, marked instantly.

9
practice papers
76
questions today

Each with instant marks, feedback and a tip to improve. You always know whether your answer was right.

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03 / YOUR TEACHERS

Meet your teachers

SS
Sheikh Siyaf
Managing Director
JF
Javeriya Firdous
Academic Director

More teachers will be added soon.

04 / KEEP EXPLORING

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