[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-81203-en":3,"doc-seo-81203-105":29,"detail-sidebar-cat-0-en-105":90},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":11,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":13,"seo_description":14,"update_tm":27,"read_time":28},81203,13056703019404,"Miles","https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0",4,"Exam","ACCA Strategic Business Reporting (SBR) Study Text","ACCA Strategic Business Reporting (SBR) Study Text for September 2025, December 2025, March 2026 and June 2026 by Kaplan Publishing. The material includes Kaplan’s Linguistic Diversity, Equality and Inclusion statement describing commitments to clarity and accessibility, representative contemporary workplace examples, and measures for ongoing review and independent checking. It also provides publication and rights information, including ISBN, copyright notices, and legal disclaimers stating the content is not investment or decision advice and that IFRS/IFAC/IESBA/IAASB content is used under licence with restrictions on reproduction.","Validfor September 2025,  \nDecember 2025, March 2026 and June 2026  \nACCA  \nStrategic Business Reporting (SBR)  \nStudy Text  \nACCA  \nSBR  \nStrategic Business Reporting  \nStudy Text  \nKAPLAN PUBLISHING’S STATEMENT OF PRINCIPLES  \nLINGUISTIC DIVERSITY, EQUALITY AND INCLUSION  \nWe are committed to diversity, equality and inclusion and strive to deliver content that all users  \ncan relate to.  \nWe are here to make a difference to the success of every learner.  \nClarity, accessibility and ease of use for our learners are key to our approach.  \nWe will use contemporary examples that are rich, engaging and representative of a diverse  \nworkplace.  \nWe will include a representative mix of race and gender at the various levels of seniority within  \nthe businesses in our examples to support all our learners in aspiring to achieve their potential  \nwithin their chosen careers.  \nRoles 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.  \nIt 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.  \nWe will actively seek feedback from our learners on our approach and keep our policy under continuous review. If you would like to provide any feedback on our linguistic approach, please use this form (you will need to enter the link below into your browser) .  \n[https://docs.google.com/forms/d/1Vc4mltBPrfViy8AhfyKcJMHQKBmLaLPoa_WPqFNf4MI/edit](https://docs.google.com/forms/d/1Vc4mltBPrfViy8AhfyKcJMHQKBmLaLPoa_WPqFNf4MI/edit)  \nWe will seek to devise simple measures that can be used by independent assessors to  \nrandomly check our success in the implementation of our Linguistic Equality, Diversity and  \nInclusion Policy.  \nP.2 KAPLAN PUBLISHING  \nBritish Library Cataloguing-in-Publication Data  \nA catalogue record for this book is available from the British Library.  \nPublished by:  \nKaplan Publishing UK Unit 2 The Business Centre Molly Millar’s Lane Wokingham  \nBerkshire RG41 2QZ  \nISBN: 978-1-83996-284-4  \n© Kaplan Financial Limited, 2025  \nThe 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.  \nAcknowledgements  \nThis product contains copyright material and trademarks ofthe IFRS Foundation®. All rights reserved. Used under licence from the IFRS Foundation®. Reproduction and use rights are strictly limited. For more information about the IFRS Foundation and rights to use its material please [visit ](visit www.ifrs.org)[www.ifrs.org](visit www.ifrs.org).  \nDisclaimer: To the extent permitted by applicable law the Board and the IFRS Foundation expressly disclaims all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise (including, but not limited to, liability for any negligent act or omission) to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs.  \nInformation contained in this publication does not constitute advice and should not be substituted for the services of an appropriately qualified professional.  \nThe IFRS Foundation logo, the IASB logo, the ISSB logo, the IFRS fo","cbCaii3sRAkmytJ7","https://ap.wps.com/l/cbCaii3sRAkmytJ7","pdf",18191410,1,706,"English","en",105,"# Licensing, copyright, and disclaimers\n## Linguistic diversity, equality and inclusion\n## Publication details and rights information","[{\"question\":\"What subject and exam framework does the study text cover?\",\"answer\":\"The document is an ACCA Strategic Business Reporting (SBR) Study Text.\"},{\"question\":\"How does Kaplan address linguistic diversity and inclusion in the content?\",\"answer\":\"It commits to diversity and inclusion, emphasizing clarity and accessibility, using representative workplace examples, and seeking learner feedback with continuous policy review.\"},{\"question\":\"Are there legal disclaimers about relying on the material for decisions?\",\"answer\":\"Yes. 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