Strategic Business Reporting (SBR-INT) - Syllabus and study guide - September 2022 to June 2023

Aug 29, 2026

Upload by Eliana

Strategic Business Reporting (SBR-INT) syllabus and study guide for September 2022 to June 2023 explains how the qualification develops knowledge, skills and professional values through three intellectual levels: knowledge and comprehension, application and analysis, and synthesis and evaluation. It details ACCA qualification structure, exam delivery modes for Applied Knowledge, Applied Skills, and Strategic Professional, including time, question formats and assessment focus. The guide also clarifies learning hour principles and how education recognition is pursued through international frameworks.

LanguageEnglish

CategoryExam

FormatPDF

Pages19

Reading Time48 min

AccessFree to download

Contents

Intellectual levels

Learning hours and education recognition

The structure of ACCA qualification

Guide to ACCA examination structure and delivery mode

Guide to ACCA examination assessment

Relational diagram linking SBR-INT with other exams

Approach to examining the syllabus

Introduction to the syllabus

Main capabilities

The syllabus

Detailed study guide

Summary of changes to Strategic Business Reporting (SBR-INT)

Strategic Business Reporting (SBR-INT) Syllabus and study guide September 2022 to June 2023 Designed to help with planning study and to provide detailed information on what could be assessed in any examination session Contents 1. Intellectual levels.....................................3 2. Learning hours and education recognition...................................................................3 3. The structure of ACCA qualification ........4 4. Guide to ACCA examination structure and delivery mode .............................................5 5. Guide to ACCA examination assessment 7 6. Relational diagram linking Strategic Business Reporting (SBR-INT) with other exams .........................................................8 7. Approach to examining the syllabus ........8 8. Introduction to the syllabus......................9 9. Main capabilities ...................................11 10. The syllabus ........................................12 11. Detailed study guide............................13 12. Summary of changes to Strategic Business Reporting (SBR-INT) .................18 1 . Intellectual levels The syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification. The specific capabilities within the detailed syllabuses and study guides are assessed atone of three intellectual or cognitive levels: Level 1: Knowledge and comprehension Level 2: Application and analysis Level 3: Synthesis and evaluation Very broadly, these intellectual levels relate to the three cognitive levels at which the Applied Knowledge, the Applied Skills and the Strategic Professional exams are assessed. Each subject area in the detailed study guide included in this document is given a 1, 2, or 3 superscript, denoting intellectual level, marked at the end of each relevant learning outcome. This gives an indication of the intellectual depth at which an area could be assessed within the examination. However, while level 1 broadly equates with Applied Knowledge, level 2 equates to Applied Skills and level 3 to Strategic Professional, some lower level skills can continue to be assessed as the student progresses through each level. This reflects that at each stage of study there will be a requirement to broaden, as well as deepen capabilities. It is also possible that occasionally some higher level capabilities may be assessed at lower levels. 2. Learning hours and education recognition The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations. This also recognises the wide diversity of personal, professional and educational circumstances in which ACCA students find themselves. As a member of the International Federation of Accountants, ACCA seeks to enhance the education recognition of its qualification on both national and international education frameworks, and with educational authorities and partners globally. In doing so, ACCA aims to ensure that its qualification is recognised and valued by governments, regulatory authorities and employers across all sectors. To this end, ACCA qualification is currently recognised on the education frameworks in several countries. Please refer to your national education framework regulator for further information. Each syllabus is organised into main subject area headings which are further broken down to provide greater detail on each area. 3. The structure of ACCA qualification 4. Guide to ACCA examination structure and delivery mode The pass mark for all ACCA Qualification examinations is 50% . The structure and delivery mode of examinations varies. Applied Knowledge The Applied Knowledge examinations contain 100% compulsory questions to encourage candidates to study across the breadth of

FAQs

What are the three intellectual levels used in the SBR-INT syllabus?

The syllabus assesses learning outcomes at three levels: Level 1 (Knowledge and comprehension), Level 2 (Application and analysis), and Level 3 (Synthesis and evaluation). These levels indicate the intellectual depth at which areas may be assessed in examinations.

Does ACCA prescribe a fixed number of learning hours for exams?

No. ACCA does not prescribe or recommend specific learning hours because study patterns and learning styles vary across individuals and organizations. The guide also reflects diverse personal, professional and educational circumstances of students.

How do exam delivery modes differ across ACCA qualification levels?

Applied Knowledge is assessed through a two-hour computer-based examination with 100% compulsory questions. Applied Skills varies by exam, with some objective tests lasting two hours and others lasting three hours for 100 marks, using a mix of question types and computer-based delivery.

Aug 29, 2026

Upload by Eliana