ACCA Strategic Business Reporting (SBR) - Study Text - 2025-26 (ACCA - 2025-26)

Fully covering the syllabus but without excessive detail, this book is written in clear English and uses an attractive, simple layout. With a large bank of practice questions and comprehensive solutions to help you with learning each topic, this book is an essential tool for passing your ACCA exam.This book covers everything you would expect from an exam-focused text:The professional and ethical duty of the accountantBeyond financial reportingThe financial reporting frameworkReporting financial performanceRevenueNon-current and current assetsFinancial instrumentsIFRS 16: LeasesEmployee benefitsIFRS 2: Share-based paymentsTaxationProvisions and events after the reporting periodOther standardsGroup financial statements: RevisionJoint arrangements, associates and joint venturesGroup financial statements: complex groupsGroup financial statements: step acquisitionsGroup financial statements: disposalsGroup reorganisations and restructuringIFRS 13: Fair value measurementForeign currencyStatements of cash flowsPerformance measurementUK GAAP differences to IFRS Read more