September 2022 to June 2023 exams Watch free ACCA SBR lectures 1

Strategic Business Reporting (SBR-INT/UK)

CONCEPTUAL AND REGULATORY FRAMEWORK 3
1. IASB Conceptual Framework 3

PUBLISHED COMPANY ACCOUNTS 7

2. Presentation of Financial Statements (IAS 1) 7

GROUP ACCOUNTS 11
3. Basic group structures 11
4. Joint Arrangements (IFRS 11) 23
5. Changes in group structure 25
6. Foreign currency (IAS 21) 31
7. Group statement of cash flows 35

ACCOUNTING STANDARDS 43
8. Non-current assets 43
9. Intangible assets (IAS 38) 49
10. Impairments (IAS 36) 51
11. Non-current assets held for sale and discontinued operations (IFRS 5) 53
12. Employee benefits (IAS 19) 55
13. Share based payments (IFRS 2) 59
14. Financial Instruments (IAS 32, IFRS 7 and IFRS 9) 63
15. Fair Value (IFRS 13) 71
16. Operating segments (IFRS 8) 73
17. Revenue from contracts with customers (IFRS 15) 75
18. Leases (IFRS 16) 81
19. Inventory 87
20. Deferred tax (IAS 12) 89
21. First time adoption (IFRS 1) 93
22. Provisions, contingent assets and liabilities (IAS 37) 95
23. Events after the reporting date (IAS 10) 97
24. Accounting policies, changes in accounting estimate and errors (IAS 8) 99
25. Related parties (IAS 24) 101
26. Earnings per share (IAS 33) 103
27. Interim financial reporting (IAS 34) 105
28. Small and medium sized entities 107
29. Integrated Reporting <IR> 109

ETHICS AND CURRENT DEVELOPMENTS 111

30. Ethics 111
31. Management Commentary and Interpretation of Financial Statements 113
32. Current issues 115

ACCA PAPER SBR UK VS IFRS DIFFERENCES 119

EMPLOYABILITY AND TECHNOLOGY SKILLS 123

ANSWERS 125