About This Course
The aim of the syllabus is to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.
The syllabus for Strategic Business Reporting, assumes knowledge acquired at the Fundamentals level including the core technical capabilities to prepare and analyse financial reports for single and combined entities.
Learning Objectives
On successful completion of this exam, candidates should be able to:
Apply fundamental ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behaviour
Evaluate the appropriateness of the financial reporting framework and critically discuss changes in accounting regulation
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)
Prepare the financial statements of groups of entities
Interpret financial statements for different stakeholders
Communicate the impact of changes and potential changes in accounting
regulation on financial reporting
Demonstrate employability and technology skills
Material Includes
- Online Notes
- Online Quizzes
- Assignments
- Videos and Downloads
Requirements
- Must be registered with the ACCA as a student
- Must have passed or exempted from all the Diploma and Advanced Diploma in Accounting and Business Modules
- Good Mathematical and English Skills preferably at over 50% in O'Level/ Grade 12
- NB:This course is assessed by the ACCA. All learners in this course must register with ACCA and keep their subscriptions up to date in order to undertake exams. Exams and subscriptions are not taken on this site. Please visit www.accaglobal.com for information on membership, exams and qualifications.
Target Audience
- Accountants
- Internal Auditors
- Financial Managers
- Holders of other Accounting Diplomas and Accounting Degrees
- Pathway to Membership of ACCA
Curriculum
40h
Syllabus A: Fundamental ethical and professional principles
By the end of this topic, you will have learnt about:
1. Professional and ethical behaviour in corporate reporting
1. Professional and ethical behaviour in corporate reporting
Syllabus B: The financial reporting framework
By the end of this topic, you will have learnt about:
1. The applications, strengths and weaknesses of the accounting framework
1. The applications, strengths and weaknesses of the accounting framework
Syllabus C: Reporting the financial performance of a range of entities
By the end of this topic, you will have learnt about:
1. Revenue
2. Non-current assets
3. Financial instruments
4. Leases
5. Employee benefits
6. Income taxes
7. Provisions, contingencies and events after the reporting date
8. Share-based payment
9. Fair Value Measurement
10. Reporting requirements of small and medium-sized entities (SMEs)
11. Other reporting issues
1. Revenue
2. Non-current assets
3. Financial instruments
4. Leases
5. Employee benefits
6. Income taxes
7. Provisions, contingencies and events after the reporting date
8. Share-based payment
9. Fair Value Measurement
10. Reporting requirements of small and medium-sized entities (SMEs)
11. Other reporting issues
Syllabus D: Financial statements of groups of entities
By the end of this topic, you will have learnt about:
1. Group accounting including statements of cash flows
2. Associates and joint arrangements
3. Changes in group structures
4. Foreign transactions and entities
1. Group accounting including statements of cash flows
2. Associates and joint arrangements
3. Changes in group structures
4. Foreign transactions and entities
Syllabus E: Interpret financial statements for different stakeholders
By the end of this topic, you will have learnt about:
1. Analysis and interpretation of financial information and measurement of performance
1. Analysis and interpretation of financial information and measurement of performance
Syllabus F: The impact of changes and potential changes in accounting regulation
By the end of this topic, you will have learnt about:
1. Discussion of solutions to current issues in financial reporting
1. Discussion of solutions to current issues in financial reporting
Syllabus G: Employability and technology skills
By the end of this topic, you will have learnt about:
1. Use computer technology to efficiently access and manipulate relevant information.
2. Work on relevant response options, using available functions and technology, as would be required in the workplace.
3. Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools.
4. Present data and information effectively, using the appropriate tools.
1. Use computer technology to efficiently access and manipulate relevant information.
2. Work on relevant response options, using available functions and technology, as would be required in the workplace.
3. Navigate windows and computer screens to create and amend responses to exam requirements, using the appropriate tools.
4. Present data and information effectively, using the appropriate tools.
Earn a certificate
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Your Instructors
R1,500.00
Material Includes
- Online Notes
- Online Quizzes
- Assignments
- Videos and Downloads
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