ACCA SBR — Strategic Business Reporting Technical Articles

Examines a variety of ethical threats a contemporary accountant working in the digital age may encounter and how those threats should be addressed.

Reviews the IASB's revised Conceptual Framework for Financial Reporting, completed in March 2018 — a key underpinning of the SBR syllabus.

Explains the rules and conceptual debate about where profits and losses should be recognised — in profit or loss or OCI — and whether double recognition is appropriate.

Looks at what differentiates profit or loss from other comprehensive income and where items should be presented in the financial statements.

Explores the framework for small and medium-sized enterprises — designed to generate relevant, reliable, and useful financial information for SMEs.

Builds on FR-level deferred tax knowledge to cover the more complex SBR-level scenarios that may be examined — including business combinations.

Covers the application of IFRS 2 when a company acquires or receives goods and services for equity-based payment — including vesting conditions and modifications.

Covers the principles and concepts of IFRS 13 — a standard requiring significant effort to understand and apply correctly in practice and in the exam.

Considers the IASB's proposals for new regulations on impairment of financial assets — including the expected credit loss model under IFRS 9.

Considers the relevance of information provided by different measurement methods and explains the effect they may have on the financial statements.

A two-part article applying the IFRS 15 five-step model for revenue recognition from contracts with customers at SBR level.

Explores the distinction between debt and equity in the statement of financial position — focusing on hybrid instruments with features of both.

Covers digital tokens and cryptocurrency — how they are built on blockchain infrastructure and the accounting challenges they present under current IFRS.

An introduction to IFRS 3 and IAS 27 — covering piecemeal acquisitions, disposals, and the accounting treatment for complex business combinations.

Discusses both methods of measuring goodwill following a subsidiary acquisition and how each is subject to impairment review under IAS 36.

Covers progress in sustainability reporting — a dynamic, fast-paced subject area that SBR candidates must be aware of for the exam.

Looks at how reporting capital structure is challenging and explores what markets expect from financial statements in terms of investor information.

Covers the IIRC's 2013 integrated reporting framework — the principles and concepts governing the content of an integrated report.

Explains how understanding a company's business model helps in analysing and communicating the essence of a business and predicting the impact of change.

Covers the evolving area of climate-related reporting as investor and stakeholder demand for both financial and non-financial disclosures continues to grow.

Discusses how to improve financial reporting clarity and reduce unnecessary disclosures — a recurring theme in regulatory reform and examiner commentary.