ACCA Strategic Business Reporting (SBR/P2)
You’ll learn to apply knowledge, skills, and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
Kindly refer to the ‘Schedule’ tab to view the next timetable
Live On-line Lectures
Live Online offers students the benefits of the traditional classroom but with the flexibility of the online environment. The lessons are fully interactive, delivered live by Kaplan’s expert tutors following the same exam focused material and structure as traditional classroom courses. All courses include ACCA approved printed study materials and online resources.
Learning online allows you to study anywhere in the world via a broadband Internet connection, giving you the freedom to fit your studies around your lifestyle. Lectures follow a set timetable, just like in the classroom and lecture recordings are available to stream from the Live Online Community should you miss one.
In summary, Live Online Classes consist of:
– Separate Tuition and Revision phases covering knowledge and application to the paper
– Classroom focused materials including fast track notes, study text, revision book and pocket notes.
– Live, interactive lectures accessible on the move via smart phone or tablet
– Expert tutors drawn from a professionally qualified faculty with 10 years average teaching experience per tutor
– Expert tutor help available via live chat, email or phone
– Practice and mock exams
Moreover, the Live Online Community includes:
– Recordings of classes available 24 hours after class to watch again
– Tutor support between timetabled classes
– Peer to peer support
– Online course calendar with reminders
The syllabus is assessed by a three hour fifteen minute examination. It examines professional competences within the business reporting environment.
Students will be examined on concepts, theories, and principles, and on their ability to question and comment on proposed accounting treatments.
Students should be capable of relating professional issues to relevant concepts and practical situations. The evaluation of alternative accounting practices and the identification and prioritisation of issues will be a key element of the exam. Professional and ethical judgement will need to be exercised, together with the integration of technical knowledge when addressing business reporting issues in a business context.
Students will be required to adopt either a stakeholder or an external focus in answering questions and to demonstrate personal skills such as problem solving, dealing with information and decision
making. Students will also have to demonstrate communication skills appropriate to the scenario.
The exam also deals with specific professional knowledge appropriate to the preparation and presentation of consolidated and other financial statements from accounting data, to conform with accounting standards.
Section A will consist of two scenario based questions that will total 50 marks.
The first question will be based on the financial statements of group entities, or extracts thereof (syllabus area D), and is also likely to require consideration of some financial reporting issues (syllabus area C).
Candidates should understand that in addition to the consideration of the numerical aspects of group
accounting (max 25 marks), a discussion and explanation of these numbers will also be required. The
second question in Section A will require candidates to consider the reporting implications and the ethical implications of specific events in a given scenario.
Students will be required to answer a further two questions in Section B, which may be scenario or case-study or essay based and will contain both discursive and computational elements. Section B could deal with any aspect of the syllabus but will always include either a full question, or part of a question, that
requires the appraisal of financial and/or non-financial information from either the preparer’s or another stakeholder’s perspective.
Two professional marks will be awarded in Section A and two in Section B.
The current issues element of the paper (syllabus area F) may be examined in Section A or B but will not be a full question; it is more likely to form part of another question
Exam resources: Click Here to view Exam Resources
Syllabus and Study Guide: Click Here to view Syllabus and Study Guide
Students Studying for the ACCA qualification through KPMG Learning Academy benefit from a tax credit of 70% of the costs incurred via the Get Qualified Scheme.
- Guided Learning 75 hours
- MQF level 4
- Language English
- Assessments Paper B.Exam