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It defines three cognitive levels and links them to the Applied Knowledge, Applied Skills, and Strategic Professional exam tiers, while clarifying that some skills may appear at different depths. It also outlines learning-hour expectations and education recognition, then details the ACCA examination structure and delivery modes, including computer-based formats and question-type requirements.",{"@graph":69,"@context":122},[70,84,105],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/strategic-business-reporting-sbr-int-syllabus-and-study-guide-september-2023-to-june-2024/661514/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/strategic-business-reporting-sbr-int-syllabus-and-study-guide-september-2023-to-june-2024/661514.png","ImageObject",300,407,{"name":92,"@type":93},"Marglet","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-10-28",true,{"@type":102,"interactionType":103,"userInteractionCount":8},"InteractionCounter",{"@type":104},"ViewAction",{"@type":106,"mainEntity":107},"FAQPage",[108,114,118],{"name":109,"@type":110,"acceptedAnswer":111},"What do the three intellectual or cognitive levels mean in the SBR-INT syllabus?","Question",{"text":112,"@type":113},"The syllabus assesses capabilities at Level 1 (knowledge and comprehension), Level 2 (application and analysis), and Level 3 (synthesis and evaluation). These broadly correspond to the exam assessment tiers, with the note that lower-level skills can still be assessed at later stages.","Answer",{"name":115,"@type":110,"acceptedAnswer":116},"Does ACCA prescribe specific learning hours for the examinations?",{"text":117,"@type":113},"No. ACCA does not prescribe or recommend a fixed number of learning hours because study patterns and learning styles differ across individuals and organisations, and students have diverse personal, professional, and educational circumstances.",{"name":119,"@type":110,"acceptedAnswer":120},"How are ACCA exams generally delivered and assessed in this guide?",{"text":121,"@type":113},"The guide explains that Applied Knowledge is assessed via two-hour computer-based examinations with compulsory questions. Applied Skills varies by exam, including two-hour computer-based objective tests and three-hour computer-based exams mixing objective and longer question types.","https://schema.org",{"og:url":83,"og:type":124,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":126,"canonical":83},"index,follow",{"doc_id":128,"site_id":62},661514,1793168674,{"code":4,"msg":5,"data":131},{"doc_id":128,"user_id":132,"nickname":92,"user_avatar":133,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":134,"file_id":135,"file_url":136,"file_type":137,"file_size":138,"view_count":8,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":46,"language":139,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":140,"faqs":141,"seo_title":142,"seo_description":67,"update_tm":129,"read_time":31},2336477982702,"https://ap-avatar.wpscdn.com/davatar_9964176cb1d06d4a9deccf72a44ae3dc","Strategic Business Reporting ( SBR-INT)  \nSyllabus and study guide  \nSeptember 2023 to June 2024  \nDesigned to help with planning study and to provide detailed information on what could be assessed in any examination session  \nContents  \n1. Intellectual levels.................................. 3  \n2. Learning hours and education recognition ............................................... 3  \n3. The structure of ACCA qualification ..... 4  \n4. Guide to ACCA examination structure and delivery mode.................................... 5  \n5. Guide to ACCA examination assessment.............................................. 7  \n6. Relational diagram linking Strategic Business Reporting (SBR-INT) with other exams ...................................................... 8  \n7. Approach to examining the syllabus ..... 8  \n8. Introduction to the syllabus................... 9  \n9. Main capabilities ................................ 11  \n10. The syllabus ..................................... 12  \n11. Detailed study guide......................... 13  \n12. Summary of changes to Strategic Business Reporting (SBR-INT) .............. 17  \n1 . Intellectual levels  \nThe syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification.  \nThe specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:  \nLevel 1: Knowledge and  \ncomprehension  \nLevel 2: Application and analysis  \nLevel 3: Synthesis and evaluation  \nVery 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.  \nEach 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.  \n2. Learning hours and education recognition  \nThe 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.  \nAs 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, the ACCA qualification is currently recognised on the education frameworks in several countries. Please refer to your national education framework regulator for further information.  \nEach syllabus is organised into main subject area headings which are further broken down to provide greater detail on each area.  \n3. The structure of ACCA qualification  \n4. Guide to ACCA  \nexamination structure and delivery mode  \nThe pass mark for all ACCA Qualification examinations is 50% .  \nThe structure and delivery mode of examinations varies.  \nApplied Knowledge  \nThe Applied Knowledge examinations contain 100% compulsory questions to encourage students to study across the bread","cbCaieb9iyyKVqXl","https://ap.wps.com/l/cbCaieb9iyyKVqXl","pdf",798449,"English","# Contents\n## Intellectual levels\n## Learning hours and education recognition\n## The structure of ACCA qualification\n## Guide to ACCA examination structure and delivery mode\n## Guide to ACCA examination assessment\n## Relational diagram linking Strategic Business Reporting (SBR-INT) with other exams\n## Approach to examining the syllabus\n## Introduction to the syllabus\n## Main capabilities\n## The syllabus\n## Detailed study guide\n## Summary of changes to Strategic Business Reporting (SBR-INT)","[{\"question\":\"What do the three intellectual or cognitive levels mean in the SBR-INT syllabus?\",\"answer\":\"The syllabus assesses capabilities at Level 1 (knowledge and comprehension), Level 2 (application and analysis), and Level 3 (synthesis and evaluation). These broadly correspond to the exam assessment tiers, with the note that lower-level skills can still be assessed at later stages.\"},{\"question\":\"Does ACCA prescribe specific learning hours for the examinations?\",\"answer\":\"No. ACCA does not prescribe or recommend a fixed number of learning hours because study patterns and learning styles differ across individuals and organisations, and students have diverse personal, professional, and educational circumstances.\"},{\"question\":\"How are ACCA exams generally delivered and assessed in this guide?\",\"answer\":\"The guide explains that Applied Knowledge is assessed via two-hour computer-based examinations with compulsory questions. Applied Skills varies by exam, including two-hour computer-based objective tests and three-hour computer-based exams mixing objective and longer question types.\"}]","Strategic Business Reporting (SBR-INT) - Syllabus and study guide - September 2023 to June 2024 | PDF"]