ACCA SBR主要考试内容
来源： 正保会计网校
2020-01-02
普通
SBR战略商业报告是ACCA考试科目当中至为核心的一门，该科目是2018年9月之后改革的新科目，该科目的主要考试内容如下：
MAIN CONTENT主要内容
A.Apply fundamental ethical and professionalprinciples to ethical dilemmas and discuss the consequences of unethicalbehavior将基本的道德和专业原则应用于道德困境，并讨论不道德行为的后果
B.Evaluate the appropriateness of the financialreporting framework and critically discuss changes in accounting regulation评估财务报告框架的适当性，讨论会计监管的变化
C.Apply professional judgement in the reporting ofthe financial performance of a range of entities在报告财务业绩时使用专业判断
NOTE the learning outcomes in Section C of the syllabus can apply to:single entities,groups,public sector entities and not-for profit entities(where appropriate)
请注意：大纲C部分的学习成果适用于:单个财务报表、集团、公营机构及非盈利实体(如适用)
D.Prepare the financial statements of groups ofentities编制集团的财务报表
E.Interpret financial statements for differentstakeholders为不同的利益相关者解释财务报表
F.Communicate the impact of changes and potentialchanges in accounting regulation on financial reporting沟通会计监管的变化和潜在变化对财务报告的影响
The syllabus大纲
A.Fundamental ethical and professional principles基本道德和专业原则
1.Professional behaviour and compliance withaccounting standards专业行为及遵守会计准则
2.Ethical requirements of corporate reporting and theconsequences of unethical behaviour企业报告的道德要求及不道德行为的后果
B.The financial reporting framework财务报告框架
1.The applications,strengths and weaknesses of theaccounting framework会计框架的应用、优缺点
C.Reporting the financial performance of a range ofentities报告实体的财务业绩
1.Revenue收入
2.Non-current assets非流动资产
3.Financial instruments金融工具
4.Leases租赁
5.Employee benefits员工福利
6.Income taxes所得税
7.Provisions,contingencies and events after thereporting date预计负债、或有事项和报告日期后的事件
8.Share-based payment股份支付
9.Fair Value Measurement公允价值计量
10.Reportingrequirements of small and medium-sized entities(SMEs)中小型企业的报告规定
11.Other reporting issues其他报告问题
D.Financial statements of groups of entities实体集团的财务报表
1.Group accounting including statements of cash flows集团会计包括现金流量表
2.Associates and joint arrangements联营公司及合营
3.Changes in group structures集团结构改变
4.Foreign transactions and entities外汇交易及外国实体企业
E.Interpret financial statements for differentstakeholders为不同的利益相关者解释财务报表
1.Analysis and interpretation of financialinformation and measurement of performance财务信息的分析和解释以及业绩的衡量
F.The impact of changes and potential changes inaccounting regulation会计监管变化的影响和潜在变化
1.Discussion of solutions to current issues infinancial reporting讨论财务报告中当前问题的解决方案
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