SBR - BPP - Strategic Business Reporting - STUDY TEXT and EXAM KIT

Syllabus of Strategic Business Reporting (SBR)

The syllabus's goal is to analyze, apply, and evaluate the concepts, principles, and practices that underpin the preparation and analysis of corporate reports in various contexts, including the ethical assessment of management stewardship and the knowledge needs of a diverse group of stakeholders.

The Strategic Business Reporting curriculum assumes fundamental knowledge, as well as key technological capabilities for the preparation and analysis of financial reports for single and combined entities.

The syllabus assists students in analyzing corporate reporting from a variety of perspectives, not only from the perspective of the preparer of corporate reports, but also from the perspective of a variety of stakeholders, such as finance providers.

Furthermore, the syllabus includes the evaluation and assessment of management's reporting decisions and their implications for a variety of stakeholders and entities. It also goes over the accountant's technical and ethical responsibilities to these stakeholders.

The syllabus topic requires students to have a coherent understanding of the IASB's Conceptual Framework for Financial Reporting® and to use the Framework as a basis for judgment in the interpretation of International Financial Reporting Standards in corporate reports.

The syllabus considers both the principles and practices of the IFRS® Guidelines and uses these principles as a foundation for the preparation of financial statements for single entities and groups.

The syllabus allows students to concentrate on the utility of stakeholder corporate reports, including enhancements in narrative reporting such as Integrated Reporting, as well as the nature of the data that would assist stakeholders in assessing the entity's future prospects.

This includes analyzing and evaluating corporate reports, as well as providing advice on how transactions affect reporting.

The syllabus concludes with a discussion of current corporate reporting issues and the implications of any potential changes. This necessitates a review of current accounting standards' deficiencies as well as the need to clarify the implications of major changes to reporting systems for a company and its stakeholders.

Scenario questions are based on current business environments, but candidates are not expected to be experts in these fields.

Main capabilities

Candidates must be able to do the following in order to pass the exam:

• Apply fundamental ethical and professional principles to ethical quandaries and consider the consequences of unethical behavior.
• Examine the adequacy of the financial reporting system and critically discuss changes in accounting regulation.
• Use professional judgment when reporting the financial performance of a variety of companies.
• Prepare financial statements for groups of companies
• Financial statements must be interpreted for various stakeholders.
• Communicate the impact of changes and future changes in accounting regulations on financial reporting.

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• SBR - Strategic Business Reporting - STUDY TEXT
• SBR - Strategic Business Reporting - EXAM KIT

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