ACCA Strategic Business Reporting (SBR) - 2025/26 - Course Book

The Strategic Business Reporting exam requires students to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts, including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.

This Workbook is based on International Financial Reporting Standards (IFRS Accounting Standards) only. Students sitting the UK GAAP variant of the SBR exam can access an additional free online UK supplement which covers UK accounting standards, providing relevant illustrations and examples, which should be used in conjunction with the IFRS Accounting Standards Workbook. The Supplement can be found at the end of the eBook version of the Workbook. For details of how to access this, see the inside cover of your printed Workbook (or purchase the eBook version).

The Strategic Business Reporting syllabus assumes knowledge acquired in your earlier ACCA studies: Financial Accounting (FA) and Financial Reporting (FR). This knowledge is developed and applied in Strategic Business Reporting and is therefore vitally important.