Strategic Business Reporting (SBR-INT) - Syllabus and study guide - September 2025 to June 2026

Oct 22, 2026

Uploaded by Fahsai

Strategic Business Reporting (SBR-INT) Syllabus and study guide outlines the learning aims, required knowledge, and the assessment focus for the ACCA examination cycle from September 2025 to June 2026. It explains how candidates will discuss, apply and evaluate corporate reporting concepts, including ethical stewardship and the information needs of primary users. The guide sets out main capabilities across ethical decision-making, regulation and framework evaluation, professional judgement, group reporting, stakeholder interpretation, communication of change implications, and digital employability skills for computer-based assessment.

LanguageEnglish

CategoryExam

FormatPDF

Pages18

Reading Time45 min

AccessFree to download

Introduction to the syllabus

Main capabilities

Intellectual levels

The syllabus

Detailed study guide

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

Approach to examining the syllabus

Relational diagram linking Strategic Business Reporting (SBR-INT) with other exams

Guide to ACCA examination structure and delivery mode

The structure of ACCA qualification

Guide to ACCA examination assessment

Learning hours and education recognition

INT) 1 ACCA Strategic Business Reporting (SBR-INT) Syllabus and study guide. September 2025 to June 2026 Designed to help with planning study and to provide detailed information on what could be assessed in any examination session Strategic Business Reporting (SBR-INT) Contents 1. Introduction to the syllabus ................................................................................................ 3 2. Main capabilities ................................................................................................................ 4 3. Intellectual levels ............................................................................................................... 5 4. The syllabus ....................................................................................................................... 6 5. Detailed study guide ........................................................................................................... 7 6. Summary of changes to Strategic Business Reporting (SBR-INT) ........................................ 12 7. Approach to examining the syllabus .................................................................................. 13 8. Relational diagram linking Strategic Business Reporting (SBR-INT) with other exams .......... 14 9. Guide to ACCA examination structure and delivery mode .................................................. 14 10. The structure of ACCA qualification ................................................................................ 16 11. Guide to ACCA examination assessment ........................................................................ 17 12. Learning hours and education recognition ....................................................................... 18 2 © ACCA 2025-2026 All rights reserved. Strategic Business Reporting (SBR-INT) 1. Introduction to the syllabus 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 the primary users of the financial statements. The syllabus for Strategic Business Reporting assumes knowledge acquired at the Applied Skills level including the core technical capabilities to prepare and analyse financial reports for single and combined entities. The syllabus requires students to examine corporate reporting from a number of perspectives, not only from the point of view of the preparer of corporate reports, but also from the perspective of a variety of different stakeholders such as finance providers and investors. The syllabus further requires the assessment and evaluation of the reporting decisions made by management and their implications for a range of stakeholders and entities. It also explores the professional and ethical responsibilities of the accountant to these stakeholders. The subject matter of the syllabus requires students to have an understanding of the International Accounting Standards Board’s (IASB) Conceptual Framework for Financial Reporting and to use the Conceptual Framework as a basis for judgement in applying IFRS® Accounting Standards in corporate reports. The syllabus considers both the principles and practices of IFRS Accounting Standards and uses these principles as a basis for the preparation of the financial statements of single entities and groups. The syllabus requires students to reflect on the usefulness of corporate reports to stakeholders and to discuss the nature of the information that would help stakeholders assess the future prospects of the entity. This involves the analysis and interpretation of corporate reports, and the provision of advice on the reporting implications of transactions. The penultimate section of the syllabus addresses developments in corporate reporting and the implications of any potential

FAQs

What is the purpose of the Strategic Business Reporting (SBR-INT) syllabus?

The syllabus supports candidates in discussing, applying, and evaluating concepts behind the preparation and interpretation of corporate reports. It also emphasizes ethical assessment of stewardship and the information needs of primary users.

Which main capabilities does candidates successful completion target?

Candidates are expected to apply ethical and professional principles, evaluate the appropriateness of the reporting framework, use professional judgement for reporting performance, prepare group financial statements, interpret information for stakeholders, and communicate impacts of changes.

What digital and employability skills are required for the exam?

The syllabus includes outcomes focused on demonstrating appropriate digital and employability skills, including accessing and opening exhibits and using relevant functionality and technology to prepare and present responses professionally.

Oct 22, 2026

Uploaded by Fahsai