STRATEGIC BUSINESS REPORTING - STUDY TEXT

The ACCA approved Strategic Business Reporting Study Text will teach you the technical knowledge required to account for complex transactions and the skills that will enable you to analyse and discuss financial statements from a variety of different perspectives, such as finance providers. In the Study Text you’ll find: updated syllabus learning objectives for 2023 - 2024 tailored to the Qn1 exam format changes, and a wide range of ‘test your understanding’ questions. Plus, definitions to put the topics in context, chapter summary diagrams on new topics such as sales and repurchase arrangements, rebalancing hedge arrangements, modification of financial liabilities and sustainability reporting..

Topics covered:

• Fundamental ethical and professional principles
• The financial reporting framework
• Reporting the financial performance of a range of entities
• Financial statements of groups of entities
• Interpret financial statements for different stakeholders
• The impact of changes and potential changes in accounting regulation

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