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study guide  \nStrategic Business Reporting (SBR) (UK)  \nThe structure of the syllabus and study guide  \nRelational diagram of Strategic  \nBusiness Reporting with other exams  \nThis diagram shows direct and indirect links between this exam and other exams preceding or following it. Some exams are directly underpinned by others such as Advanced Performance Management by Performance Management. These links are shown as solid line arrows. Other exams only have indirect relationships with each other such as links existing between the accounting and auditing exams. The links between these are shown as dotted line arrows. This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.  \nOverall aim of the syllabus  \nThis explains briefly the overall objective of the syllabus and indicates in the broadest sense the capabilities to be developed within the paper.  \nMain capabilities  \nThe aim of this syllabus is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.  \nRelational diagram of the main capabilities  \nThis diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be  \nused as an aid to planning teaching and learning in a structured way.  \nSyllabus rationale  \nThis is a narrative explaining how the syllabus is structured and how the main capabilities are linked. The rationale also explains in further detail what the examination intends to assess and why.  \nDetailed syllabus  \nThis shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide.  \nApproach to examining the syllabus  \nThis section briefly explains the structure of the examination and how it is assessed.  \nStudy Guide  \nThis is the main document that students, learning and content providers should use as the basis of their studies, instruction and materials. Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session. The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes are described using verbs indicating what exams may require students to demonstrate, and the  \n© ACCA 2018-2019 All rights reserved.  \nStrategic Business Reporting (SBR) (UK)  \nbroad intellectual level at which these may need to be demonstrated (*see intellectual levels below) .  \nIntellectual 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  \nrelate 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 line. 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 Appl","cbCaiucISRAGRGLX","https://ap.wps.com/l/cbCaiucISRAGRGLX","pdf",203897,18,"English","# September 2018 to June 2019\n# Strategic Business Reporting (SBR) (UK)\n## The structure of the syllabus and study guide\n## Overall aim of the syllabus\n## Main capabilities\n## Syllabus rationale\n## Detailed syllabus\n## Approach to examining the syllabus\n## Study Guide\n## Intellectual Levels\n## Learning Hours and Education Recognition\n## Guide to Exam Structure","[{\"question\":\"What is the overall objective of the Strategic Business Reporting (SBR) (UK) syllabus?\",\"answer\":\"It describes the broad objective of the syllabus and the capabilities to be developed within the paper.\"},{\"question\":\"How do relational diagrams in the guide help students plan study?\",\"answer\":\"They show direct and indirect links between SBR (UK) and other exams, indicating where underpinning knowledge is expected and where previous learning review would be useful.\"},{\"question\":\"What intellectual levels are used to assess syllabus subject areas?\",\"answer\":\"Subject areas are assessed at three intellectual/cognitive levels: Level 1 (Knowledge and comprehension), Level 2 (Application and analysis), and Level 3 (Synthesis and evaluation), with progression through study.\"}]","Strategic Business Reporting (SBR) (UK) - Syllabus and Study Guide - September 2018 to June 2019 | PDF",45]