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ACCA SBR · Strategic Business Reporting

Everything you need to pass ACCA SBR.

Covers advanced IFRS standards, group financial statements, and professional judgement in complex financial reporting scenarios. £199 on its own, or all six Strategic Professional papers for £499, with lifetime access.

Buy SBR · £199See the Strategic Professional pack
Modern tuition AI Tutor in every lesson Lifetime access as standard
  • 3h 15m exam length
  • Mar, Jun, Sep, Dec exam sessions
  • Strategic Professional level
  • £199 on its own, lifetime access

Taught by experts

Real experts behind every SBR course.

The qualified-accountant tutors who teach the paper, with an AI Tutor in every lesson.

Anna Hardy-Watmough, VIVA tutorAnna Hardy-Watmough
SBR

Anna Hardy-Watmough is VIVA's tutor for ACCA Strategic Business Reporting (SBR).

ACCA SBR
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The syllabus

What SBR covers.

Strategic Business Reporting (SBR) is a compulsory professional-level paper covering advanced financial reporting, IFRS standards, and the preparation and analysis of complex financial statements. It expects you to apply judgement and professional scepticism, not just technical knowledge.

  • IFRS conceptual framework and professional judgement
  • Complex group consolidations and IFRS 10/11/12
  • Financial instruments: IFRS 9 and IFRS 7
  • Revenue (IFRS 15) and leases (IFRS 16)
  • Integrated reporting and sustainability disclosures
  • Ethical issues in financial reporting

The course, section by section

9 sections · 167 lessons · 18h 28m of video

  1. 01 A. Fundamental ethical and professional principles 1 module6 lessons23m of video
    1. Professional and ethical behaviour in corporate reporting 6 lessons 23m
      1. Approaches to ethics 2m
      2. Principles of ethics 3m
      3. Threats to professional ethics 5m
      4. Insider trading 3m
      5. Ethics in a digital age 5m
      6. Impact of behaving unethically 5m
  2. 02 B. The financial reporting framework 2 modules10 lessons53m of video
    1. Accounting frameworks 5 lessons 27m
      1. Conceptual framework 3m
      2. Financial information 7m
      3. Elements of financial statements 6m
      4. Recognition, derecognition and measurement 8m
      5. Criticisms of financial information 3m
    2. Presentation and policies 5 lessons 26m
      1. IAS 1 - part 1 6m
      2. IAS 1 - part 2 4m
      3. IFRS 5 5m
      4. IAS 8 7m
      5. IAS 34 4m
  3. 03 C. Reporting the financial performance of a range of entities 12 modules65 lessons5h 26m of video
    1. Revenue 6 lessons 26m
      1. IFRS 15 2m
      2. Contracts and performance obligations 6m
      3. Transaction price 4m
      4. Revenue recognition 5m
      5. Contract modification and costs 6m
      6. Presentation, disclosures and judgement 3m
    2. Non-current assets 6 lessons 55m
      1. IAS 16 14m
      2. IAS 23 3m
      3. IAS 40 7m
      4. IAS 38 7m
      5. IAS 36 19m
      6. IFRS 5 5m
    3. Fair value measurement 5 lessons 10m
      1. Introduction 2m
      2. Fair value hierarchy 3m
      3. Valuation techniques 1m
      4. Markets 3m
      5. Non-financial assets 1m
    4. Government grants and assistance 5 lessons 7m
      1. Definitions 1m
      2. Recognition 3m
      3. Repayment of government grants 1m
      4. Government assistance 1m
      5. Disclosures 1m
    5. Financial instruments 7 lessons 44m
      1. Definitions and classifications 4m
      2. Compound instruments 4m
      3. Accounting for financial instruments 11m
      4. Impairment and derecognition 9m
      5. Derivatives 6m
      6. Hedge accounting 8m
      7. Disclosures 2m
    6. Leases 4 lessons 27m
      1. Definitions and identifications 5m
      2. Lessee accounting 9m
      3. Lessor accounting 6m
      4. Sale and lease back 7m
    7. Employee benefits 6 lessons 31m
      1. IAS 19 introduction 3m
      2. Defined contribution plans 2m
      3. Defined benefit plans 17m
      4. Short-term employee benefits 2m
      5. Termination and other long-term employee benefits 6m
      6. Disclosures 1m
    8. Income taxes 6 lessons 34m
      1. Introduction 2m
      2. Deferred tax 14m
      3. Deferred tax assets and liabilities 3m
      4. Specific situations and deferred tax 8m
      5. Business combinations and deferred tax 6m
      6. Disclosures 1m
    9. Provisions, contingencies and events after the reporting date 5 lessons 23m
      1. Provisions 5m
      2. Contingencies 2m
      3. Specific situations 9m
      4. Restructuring 3m
      5. Events after the reporting date 4m
    10. Share based payments 6 lessons 41m
      1. Introduction 3m
      2. Equity-settled share-based payments 11m
      3. Cash-settled share-based payments 9m
      4. Modification, cancellation and settlement 9m
      5. Specific situations 8m
      6. Disclosures 1m
    11. Small and medium sized entities 5 lessons 13m
      1. Introduction 3m
      2. Key omissions 1m
      3. Disallowed accounting choices 2m
      4. Key simplifications 2m
      5. Advantages and disadvantages 5m
    12. Related parties 4 lessons 15m
      1. IAS 24 overview 4m
      2. Determining a related party 8m
      3. Disclosures 2m
      4. Government-related entities 1m
  4. 04 D. Financial statements of group entities 6 modules31 lessons2h 39m of video
    1. Group accounting - basics 6 lessons 42m
      1. Introduction 4m
      2. Business combinations - part 1 14m
      3. Business combinations - part 2 10m
      4. Preparing consolidated financial statements 10m
      5. When to consolidate 3m
      6. Separate financial statements 1m
    2. Associates and joint arrangements 4 lessons 18m
      1. Associates 2m
      2. The equity method 7m
      3. Joint arrangements 8m
      4. Separate financial statements 1m
    3. Group accounting - advanced issues 6 lessons 36m
      1. Acquisition of a subsidiary 9m
      2. Disposal of a subsidiary 10m
      3. Control to control scenarios 10m
      4. Subsidiary acquired exclusively for resale 1m
      5. Disposal of an associate 4m
      6. Group restructuring 2m
    4. Foreign transactions 4 lessons 9m
      1. Introduction 1m
      2. Determining functional currency 2m
      3. Transactions denominated in foreign currency 3m
      4. Year-end balances 3m
    5. Foreign entities 5 lessons 20m
      1. Introduction 2m
      2. Consolidating a foreign operation - part 1 10m
      3. Consolidating a foreign operation - part 2 4m
      4. Disposal of a foreign operation 2m
      5. Net investment in a foreign entity 2m
    6. Group statement of cash flows 6 lessons 34m
      1. Introduction 4m
      2. Classifications 6m
      3. Revision of single entity cash flows 8m
      4. Consolidated cash flows - part 1 7m
      5. Consolidated cash flows - part 2 8m
      6. Foreign exchange 1m
  5. 05 E. Interpret financial statements for different stakeholders 2 modules11 lessons41m of video
    1. Operating segments 4 lessons 10m
      1. Introduction 1m
      2. Reportable segments 2m
      3. Disclosing reportable segments 2m
      4. Assessing segmental reporting 5m
    2. Analysis and interpretation of financial information 7 lessons 31m
      1. Performance measures 5m
      2. Additional performance measures 3m
      3. Cash flows 6m
      4. Specific situations 4m
      5. Sustainability reporting 3m
      6. Integrated reporting 7m
      7. Management commentary 3m
  6. 06 F. The impact of changes and potential changes in accounting regulation 1 module3 lessons23m of video
    1. Current issues in financial reporting 3 lessons 23m
      1. Accounting in the current business environment 9m
      2. Criticisms of certain standards - part 1 7m
      3. Criticisms of certain standards - part 2 7m
  7. 07 SBR (INT) specimen paper 1 4 modules12 lessons3h 16m of video
    1. Question 1 specimen paper 1 4 lessons 1h 18m
      1. Question 1 - Setup 14m
      2. Question 1 - Part a 21m
      3. Question 1 - Part b 7m
      4. Question 1 - Part c 36m
    2. Question 2 specimen paper 1 2 lessons 34m
      1. Question 2 - Set up 7m
      2. Question 2 - Full question 27m
    3. Question 3 specimen paper 1 3 lessons 40m
      1. Question 3 - Set up 7m
      2. Question 3 - Part a 22m
      3. Question 3 - Part b 11m
    4. Question 4 specimen paper 1 3 lessons 44m
      1. Question 4 - Set up 6m
      2. Question 4 - Part a 29m
      3. Question 4 - Part b 9m
  8. 08 SBR (INT) specimen paper 2 4 modules14 lessons2h 26m of video
    1. Question 1 specimen paper 2 5 lessons 58m
      1. Question 1 - Set up 12m
      2. Question 1 - Part a 15m
      3. Question 1 - Part b 15m
      4. Question 1 - Part c 5m
      5. Question 1 - Part d 11m
    2. Question 2 specimen paper 2 2 lessons 23m
      1. Question 2 - Set up 5m
      2. Question 2 - Full question 18m
    3. Question 3 specimen paper 2 4 lessons 32m
      1. Question 3 - Set up 6m
      2. Question 3 - Part a 7m
      3. Question 3 - Part b 9m
      4. Question 3 - Part c 10m
    4. Question 4 specimen paper 2 3 lessons 33m
      1. Question 4 - Set up 5m
      2. Question 4 - Part a 17m
      3. Question 4 - Part b 11m
  9. 09 SBR (INT) March 2024 mock 1 4 modules15 lessons2h 21m of video
    1. Question 1 mock paper 1 5 lessons 39m
      1. Question 1 - Set up 8m
      2. Question 1 - Part a 13m
      3. Question 1 - Part b 11m
      4. Question 1 - Part c 5m
      5. Question 1 - Part d 2m
    2. Question 2 mock paper 1 3 lessons 34m
      1. Question 2 - Set up 5m
      2. Question 2 - Part a 20m
      3. Question 2 - Part b 9m
    3. Question 3 mock paper 1 3 lessons 35m
      1. Question 3 - Set up 6m
      2. Question 3 - Part a 20m
      3. Question 3 - Part b 9m
    4. Question 4 mock paper 1 4 lessons 33m
      1. Question 4 - Set up 6m
      2. Question 4 - Part a 9m
      3. Question 4 - Part b 8m
      4. Question 4 - Part c 10m

Modern tuition

Expert video, with a tutor in every lesson.

Built and taught by people who have lectured this material for years, with an AI Tutor sitting inside each lesson to answer the question you have right now.

  • Experts Former Kaplan and BPP lecturers and academics from major UK universities.
  • AI Tutor Ask a question inside the lesson and get an answer grounded in that lesson.
  • Pick up where you left off Your progress is saved lesson by lesson, so you always come back to the right place.

ACCA Strategic Professional

SBR is one of the two Strategic Professional Essentials. You sit it alongside SBL, plus two of the four Options.

See all of Strategic Professional →
  1. SBL Strategic Business Leader
  2. SBR Strategic Business Reporting You are here
  3. AAA Advanced Audit and Assurance
  4. AFM Advanced Financial Management
  5. APM Advanced Performance Management
  6. ATX Advanced Taxation

Personalised ACCA pack

SBR is £199 on its own, or Strategic Professional for £499.

Tell us which ACCA papers you have already passed, or are exempt from taking. We have pre-ticked everything ACCA requires before SBR - adjust it if that is not you.

Applied Knowledge

🎉 You've completed the Applied Knowledge.

Papers included
  • BT Business and Technology Completed
  • FA Financial Accounting Completed
  • MA Management Accounting Completed

Applied Skills

🎉 You've completed the Applied Skills.

Papers included
  • AA Audit and Assurance Completed
  • FM Financial Management Completed
  • FR Financial Reporting Completed
  • LW Corporate and Business Law Completed
  • PM Performance Management Completed
  • TX Taxation Completed

Strategic Professional

£499

Papers included
  • SBL Strategic Business Leader
  • SBR Strategic Business Reporting
  • AAA Advanced Audit and Assurance
  • AFM Advanced Financial Management
  • APM Advanced Performance Management
  • ATX Advanced Taxation
Buy a single paper for £199

One paper at a time - or save with the Strategic Professional pack.

Your order

  • SBR Strategic Business Reporting Single subject, lifetime access £199
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£199

Questions

The things students ask before buying.

What does the SBR course include?

Expert video lessons from qualified-accountant tutors across the SBR syllabus, with an AI Tutor in every lesson and your progress saved as you go. £199 on its own, with lifetime access.

How is SBR examined?

The SBR exam is 3h 15m long. SBR is sat in the March, June, September and December sessions.

Does the course cover the whole SBR syllabus?

Yes. The video lessons cover every section of the SBR syllabus, and the AI Tutor in each lesson answers questions on it as you study.

Do ACCA courses include mock exams?

ACCA courses are taught courses: video lessons with an AI Tutor in every lesson. Online mock exams with marking are part of our CIMA courses.

Is it cheaper to buy the whole Strategic Professional level?

The Strategic Professional pack is £499 and covers every paper in the level, however many you have left. Anything you have already bought comes off the pack price, so buying one paper first never costs you more.

How long do I have access?

Lifetime access, on every course. There is no subscription and no renewal - if you need to resit, or come back to the material years later, it is still there.

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