SBR | Strategic Business Reporting

SBR has a wide-ranging syllabus, which includes many accounting standards, some introduced in Financial Reporting and others examined only in SBR.

Course Summary

Current issues, exposure drafts and narrative reporting frameworks also feature. Questions are set in the context of single entities, groups, private or public sector, for-profit, or not-for-profit organisations. 

To study SBR effectively you need to understand the nature of the exam and what you will be asked to do. In SBR, as in the workplace, you need to consider the point of view of investors and other stakeholders. This means analysing and interpreting information, explaining how transactions affect the financial statements and other reports or explaining accounting treatments and disclosures. The Conceptual Framework underpins the whole syllabus. The better you know the Framework, the easier it is to learn the principles of each individual standard.

EXAM STRUCTURE

All questions are compulsory. The 3 hours and 15 minutes exam will assess professional competences within the business reporting environment.  Section A comprises two scenario based questions that will total 50 marks.  

The first question will be, worth 30 marks, on group financial statements from Syllabus area D but is also likely some consideration of financial reporting issues from Syllabus area C can be found.  

The second question, will be worth 20 marks, mainly asks for ethical implications and reporting implications of specific events in a given scenario.  

Section B comprises two questions, which may be scenario or case-study or essay based and will contain both discursive and computational elements.  

In Section B, you will deal with any aspect of the syllabus that requires the evaluation of both financial and non-financial information provided.  

Here is the link you can find Strategic Professional CBE Specimen exams:  https://www.accaglobal.com/gb/en/student/exam-support-resources/professional- exams-study-resources/strategic-business-reporting.html

SYLLABUS

On successful completion of this paper, candidates should be able to:

A. Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour  
B. Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation
C. Apply professional judgement in the reporting of the financial performance of a range of entities NOTE the learning outcomes in Section C of the syllabus can apply to: single entities, groups, public sector entities and not-for profit entities (where appropriate)
D. Prepare the financial statements of groups of entities
E. Interpret financial statements for different stakeholders
F. Communicate the impact of changes and potential changes in accounting regulation on financial reporting
G. Demonstrate employability and technology skills

FR – FINANCIAL REPORTING
FA – FINANCIAL ACCOUNTING
SBR – STRATEGIC BUSINESS REPORTING
AAA – ADVANCED AUDIT & ASSURANCE 

Course Curriculum

Sarvesh Mopkar

Isha Agarwal

KPMG Global Audit Associate​​​​​​​​​​

The way Sarvesh sir explains the topic, makes the toughest topic damn easy to understand, for example- Risk Management, every student fears from this topic but the way sir explains it, is just so easy to grasp. The sessions conducted by you are really helpful and the guidance you provides to approach the paper is always on point. So grateful for all your support and for taking out time from your hectic schedule to conduct extra sessions to solve our doubts. May many more students would get benefited by your knowledge and experience.

TIME MANAGEMENT

With 195 minutes available in SBR exam, I still recommend you to use the “Golden Rule” in time management for each question, that is 1 mark per 1.95 minute. And why?  In Strategic Professional exam, you need to spend time in scanning the questions to get feel for them.

In addition, you need to plan how to put your points in each question.  

Other than “Golden Rule”, the risk in SBR exam is many students too much time on calculations and have insufficient time on narrative parts of answers.   However, the marks allocation between computation and discursive answer is 50:50 or discursive answer shares more than computation.

HOW DO WE BUILD VALUE FOR THE AFM STUDENTS

CA Sarvesh Mopkar has been training the students to meet the specific requirements of the AFM exam for the past 12 years. He is known for inculcating the following value during his trainings :-
 
1. Building a strong foundational knowledge in financial management
2. Relating complex exam scenarios with real life examples and case studies
3. Facilitating the process where the student can confidently handle the exam pressure 

Training Packages

Package 1

9990 INR

    • 100+ hours of content
    • PDF notes
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Package 2

20169 INR

    • All in Package 1
    • One-to-one doubts clearing sessions LIVE on Zoom
    • Five exam standard assignments covering the syllabus
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Package 3

22169 INR

    • All in Package 1
    • All in Package 2
    • ONE exam styled mock exam with evaluation and feedback.
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