STRATEGIC BUSINESS REPORTING (SBR)
Previously Known as P2
Strategic Business Reporting is one of essential subject in strategic professional module. It 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..
- Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behavior
- Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation
- Apply professional judgement in the reporting of the financial performance of a range of entities
- Prepare the financial statements of groups of entities
- Interpret financial statements for different stakeholders
- Communicate the impact of changes and potential changes in accounting regulation on financial reporting
WHAT WILL YOU ACHIEVE
Your skills will be further enhanced. Successful completion of strategic professional module will lead you to ACCA qualification.
|A. FUNDAMENTAL ETHICAL AND PROFESSIONAL PRINCIPLES|
|B. THE FINANCIAL REPORTING FRAMEWORK|
|C. REPORTING THE FINANCIAL PERFORMANCE OF A RANGE OF ENTITIES|
|D. FINANCIAL STATEMENTS OF GROUPS OF ENTITIES|
|E. INTERPRET FINANCIAL STATEMENTS FOR DIFFERENT STAKEHOLDERS|
|F. THE IMPACT OF CHANGES AND POTENTIAL CHANGES IN ACCOUNTING REGULATION|
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