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ACCA SBR · Strategic Professional

B. The financial reporting framework

Explore the principles and objectives that shape IFRS and how conceptual frameworks underpin consistent global reporting.

  • 10 lessons
  • 2 modules
  • 0.9h of video
Start the first lesson → About the ACCA SBR course

The lessons

10 lessons, module by module.

Accounting frameworks

5 lessons
  1. 1 Conceptual framework 3m
  2. 2 Financial information 7m
  3. 3 Elements of financial statements 6m
  4. 4 Recognition, derecognition and measurement 8m
  5. 5 Criticisms of financial information 3m

Presentation and policies

5 lessons
  1. 1 IAS 1 - part 1 6m
  2. 2 IAS 1 - part 2 4m
  3. 3 IFRS 5 5m
  4. 4 IAS 8 7m
  5. 5 IAS 34 4m

Questions

About B. The financial reporting framework.

What does the B. The financial reporting framework section cover?

Explore the principles and objectives that shape IFRS and how conceptual frameworks underpin consistent global reporting.

How much video is in this section?

B. The financial reporting framework has 10 video lessons, about 0.9 hours in total. Work through them at your own pace, with lifetime access.

Is this section included in the Strategic Business Reporting exam?

Yes. The content in this section is assessed in the Strategic Business Reporting ACCA exam.

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