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ACCA Strategic Business Reporting

The key theory you need to know

In our post-exam surveys, SBR students consistently tell us they wish they’d spent more time mastering the core theory.

For many students, it’s been months (if not years) between passing Financial Reporting (FR) and tackling SBR – a lot of time for that foundational knowledge to slip!

And yet, trying to re-learn past papers while mastering the huge volume of complex new SBR topics (like complex groups, financial instruments, ethics, and current issues) can feel overwhelming.

Our aim is to save you time and make your life easier! We have structured the entire SBR syllabus into a clear, simple, and comprehensive series of study texts and videos.

Our ACCA SBR theory revision series:
+ Provides comprehensive coverage of the full SBR syllabus, ensuring no topic is left behind.
+ Distils the complete syllabus from bulky official texts into a single, concise, and focused study text.
+ Breaks down complex accounting standards and reporting issues into manageable, easy-to-digest video lectures.
+ Gives you the platform to successfully apply crucial theory to the varied, scenario-based questions you’ll face in the exam.

Find out exactly what’s covered and take a look at our sample from the theory revision series below.

“I found their revision notes great which focused mainly on the topics that were highly examinable rather than a clutter of information. They were complimented which detailed tuition videos which were of an enormous help.”

Nevashi

Astranti ACCA Student, August 2024

Pass the ACCA SBL exam

Covers the entire syllabus

Written alongside the official ACCA syllabus

Ensures nothing is left out that you could be tested on

Clear and simple examples bring each topic to life

ACCA SBL Revision

Minimises your study time

Focus on what you need to know to pass

Clear and simple examples make your learning easier

Use online, print or download to learn in the way that suits you

ACCA SBL theory

Simplifies complex topics

Written by our expert team with simplification as the goal

Examples bring the syllabus to life to make learning easier

Clear language used throughout, cutting out the jargon

Take a look for yourself…

Our theory revision series covers all the key topics from the SBR syllabus.

All of our tuition videos and study text chapters have been written with one thing in mind – making the subjects easy to consume and easy to understand. Our tutors use realistic examples wherever possible to bring the content to life, helping to make the concepts easy and simple to follow.

Having the option of both tuition videos and study texts, means you have the flexibility to keep learning wherever you are – so if you need to print a chapter to read during your lunch break, you can. Or if your eyes are tired from a busy week of reading emails and analysing spreadsheets, you can switch to watching the videos. It’s completely up to you!

Topics covered in the theory revision series...
  • Chapter 1 – The Regulatory Environment
  • Chapter 2 – Ethics in Financial Reporting
  • Chapter 3 – IASB Conceptual Framework
  • Chapter 4 – IFRS 18 Presentation and Disclosure in Financial Statements (part 1)
  • Chapter 5 – IFRS 18 Presentation and Disclosure in Financial Statements (part 2)
  • Chapter 6 – How to Produce the Financial Statements
  • Chapter 7 – The Statement of Cash Flows
  • Chapter 8 – IFRS 15 Revenue
  • Chapter 9 – Non-current Assets
  • Chapter 10 – IAS 38 Intangible Assets
  • Chapter 11 – Other Key Standards
  • Chapter 12 – Financial Instruments (part 1)
  • Chapter 13 – Financial Instruments (part 2)
  • Chapter 14 – IFRS 16 – Lessee Accounting
  • Chapter 15 – IFRS 16 – Lessor Accounting
  • Chapter 16 – Employee Benefits
  • Chapter 17 – Taxation
  • Chapter 18 – IAS 37 Provisions and Contingencies
  • Chapter 19 – Share-based Payments
  • Chapter 20 – IFRS 13 – Fair Value Measurement
  • Chapter 21 – IAS 24 Related Party Disclosures
  • Chapter 22 – Inventory and Biological Assets
  • Chapter 23 – Group Accounts – Introduction
  • Chapter 24 – Group Accounts – Associates
  • Chapter 25 – Group Accounts – IFRS 11 Joint Arrangements
  • Chapter 26 – Group Accounts – Foreign Currency
  • Chapter 27 – Groups – Statement of Financial Position (part 1)
  • Chapter 28 – Groups – Statement of Financial Position (part 2)
  • Chapter 29 – Group Accounts – The Income Statement
  • Chapter 30 – Group Accounts – Cash Flows
  • Chapter 31 – Earnings Per Share & Other Performance Indicators
  • Chapter 32 – Segment Reporting
  • Chapter 33 – Current Issues in Financial Reporting

Watch our example tuition video:

What our students say

Please see our testimonials page for our latest student reviews. Here are a couple of examples:

I highly recommend Astranti for ACCA students. You will definitely get value for money.

Allan Simango

Astranti ACCA Student, March 2024

“What I really liked were Astranti’s Study texts. They were written in this engaging, interactive way which I personally found very interesting (I usually zone out and get really bored) when I have to read extremely theoretical content.”

Clare E

Astranti Student, December 2020

Purchase the ACCA SBR Theory Revision Series

ACCA SBR Theory Revision Series
£165

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