ACCA Strategic Business Reporting (SBR) – Study Text – 2024-25 (ACCA – 2024-25)

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 accountant Beyond financial reporting The financial reporting framework Reporting financial performance Revenue Non-current and current assets Financial instruments IFRS 16: Leases Employee benefits IFRS 2: Share-based payments Taxation Provisions and events after the reporting period Other standards Group financial statements: Revision Joint arrangements, associates and joint ventures Group financial statements: complex groups Group financial statements: step acquisitions Group financial statements: disposals Group reorganisations and restructuring IFRS 13: Fair value measurement Foreign currency Statements of cash flows Performance measurement UK GAAP differences to IFRS