ACCA SBR Strategic Business Reporting Study Text 2025-26

Aug 24, 2026

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Preparing for ACCA Strategic Business Reporting can be challenging when you need one structured study text that brings together financial reporting principles, technical accounting topics, professional responsibilities and group reporting. The Study Text for ACCA Strategic Business Reporting (SBR) is designed for scheduled study periods covering September 2025, December 2025, March 2026 and June 2026, making it particularly relevant for candidates planning their revision around these examination sessions.
The material follows a broad SBR syllabus structure, beginning with reporting frameworks and the professional and ethical duty of the accountant before moving into performance reporting, revenue, non-current assets, agriculture and inventories, foreign currency, leases, employee benefits and share-based payment. Later chapters cover events after the reporting period, provisions and contingencies, financial instruments, tax, segment reporting, related parties and the adoption of new accounting standards.
For candidates focusing on group accounting, the study text also addresses basic groups, changes in group structure, foreign currency within group accounting and group statements of cash flows. The later sections turn to analysis and interpretation, changes and developments in financial reporting, employability and technology skills, followed by Questions and Answers and references. This makes the resource useful for building topic knowledge while also reviewing how major financial reporting areas connect within the SBR examination.
Kaplan Publishing prepared the answers, while the materials were reviewed by the ACCA examining team for syllabus coverage and appropriate breadth and depth. The publication also incorporates material relating to IFRS Foundation standards and other professional and reporting bodies under the relevant permissions and licensing arrangements. For students also reviewing broader business law topics alongside accounting studies, ACCA Corporate and Business Law (LW ENG) Study Text provides a useful companion resource covering areas such as the UK legal system, contract law, tort law, employment law, agency, business organisations, company law, directors’ responsibilities, insolvency and business fraud.

LanguageEnglish

CategoryExam

FormatPDF

Pages706

Reading Time29 h 39 min

AccessFree to download

Chapter 1 Frameworks

Chapter 2 The professional and ethical duty of the accountant

Chapter 3 Performance reporting

Chapter 4 Revenue

Chapter 5 Non-current assets

Chapter 6 Agriculture and inventories

Chapter 7 Foreign currency in individual financial statements

Chapter 8 Leases

Chapter 9 Employee benefits

Chapter 10 Share-based payment

Chapter 11 Events after the reporting period, provisions and contingencies

Chapter 12 Financial instruments

Chapter 13 Tax

Chapter 14 Segment reporting

Chapter 15 Related parties

Chapter 16 Adopting new accounting standards

Chapter 17 Small and medium entities

Chapter 18 Group accounting – basic groups

Chapter 19 Change in a group structure

Chapter 20 Group accounting – foreign currency

Chapter 21 Group statement of cash flows

Chapter 22 Analysis and interpretation

Chapter 23 Changes and developments in financial reporting

Chapter 24 Employability and technology skills

Chapter 25 Questions and Answers

Chapter 26 References

LINGUISTIC DIVERSITY, EQUALITY AND INCLUSION

We are committed to diversity, equality and inclusion and strive to deliver content that all users

can relate to.

We are here to make a difference to the success of every learner.

Clarity, accessibility and ease of use for our learners are key to our approach.

We will use contemporary examples that are rich, engaging and representative of a diverse

workplace.

We will include a representative mix of race and gender at the various levels of seniority within

the businesses in our examples to support all our learners in aspiring to achieve their potential

within their chosen careers.

Roles played by characters in our examples will demonstrate richness and diversity by the use of different names, backgrounds, ethnicity and gender, with a mix of sexuality, relationships and beliefs where these are relevant to the syllabus.

It must always be obvious who is being referred to in each stage of any example so that we do not detract from clarity and ease of use for each of our learners.

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We will seek to devise simple measures that can be used by independent assessors to

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P.2 KAPLAN PUBLISHING

British Library Cataloguing-in-Publication Data

A catalogue record for this book is available from the British Library.

Published by:

Kaplan Publishing UK Unit 2 The Business Centre Molly Millar’s Lane Wokingham

Berkshire RG41 2QZ

ISBN: 978-1-83996-284-4

The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. Printed and bound in Great Britain.

Acknowledgements

This product contains copyright material and tr

FAQs

What does Study Text for ACCA Strategic Business Reporting (SBR) cover?

Study Text for ACCA Strategic Business Reporting (SBR) covers reporting frameworks, professional and ethical responsibilities, performance reporting, revenue, non-current assets, financial instruments, tax, group accounting, cash flows, financial reporting analysis and developments in financial reporting.

Which ACCA Strategic Business Reporting exam periods is this study text designed for?

This ACCA Strategic Business Reporting study text covers scheduled study periods for September 2025, December 2025, March 2026 and June 2026, making it relevant for candidates preparing around these examination sessions.

What group accounting topics are included in ACCA Strategic Business Reporting Study Text?

The ACCA Strategic Business Reporting Study Text includes basic group accounting, changes in a group structure, foreign currency in group accounting and group statements of cash flows.

Why is the ACCA SBR Kaplan study text useful for exam preparation?

The ACCA SBR Kaplan study text organises key syllabus areas into dedicated chapters and includes Questions and Answers. The material was also reviewed by the ACCA examining team for appropriate syllabus coverage and depth.

Where can I download ACCA Strategic Business Reporting Study Text for offline reading?

You can download ACCA Strategic Business Reporting Study Text from this webpage for offline reading when the resource is available.

Aug 24, 2026

369

Upload by Quinn