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professional and ethical duty of the accountant 29  \nChapter 3 Performance reporting 41  \nChapter 4 Revenue 61  \nChapter 5 Non-current assets 87  \nChapter 6 Agriculture and inventories 133  \nChapter 7 Foreign currency in individual financial statements 143  \nChapter 8 Leases 159  \nChapter 9 Employee benefits 189  \nChapter 10 Share-based payment 219  \nChapter 11 Events after the reporting period, provisions and contingencies 239  \nChapter 12 Financial instruments 259  \nChapter 13 Tax 321  \nChapter 14 Segment reporting 347  \nChapter 15 Related parties 357  \nChapter 16 Adopting new accounting standards 371  \nChapter 17 Small and medium entities 379  \nChapter 18 Group accounting – basic groups 385  \nChapter 19 Change in a group structure 445  \nChapter 20 Group accounting – foreign currency 485  \nChapter 21 Group statement of cash flows 507  \nChapter 22 Analysis and interpretation 551  \nChapter 23 Changes and developments in financial reporting 599  \nKAPLAN PUBLISHING P.5  \nHow to use the Materials  \nStrategic Business Reporting is an exam at the Strategic Professional level of the ACCA qualification. It assumes knowledge acquired at the Fundamentals level including the core technical capabilities to prepare and analyse financial reports for single and combined entities.  \nThese Kaplan Publishing learning materials have been carefully designed to  \nmake your learning experience as easy as possible and to give you the best  \nchances of success in your examinations.  \nThe product range contains a number of features to help you in the study  \nprocess. They include:  \n1 Detailed study guide and syllabus objectives  \n2 Description of the examination  \n3 Study skills and revision guidance  \n4 Study text  \n5 Question practice  \nThe sections on the study guide, the syllabus objectives, the examination and  \nstudy skills should all be read before you commence your studies. They are designed to familiarise you with the nature and content of the examination and give you tips on how to best to approach your learning.  \nThe Study Text comprises the main learning materials and gives guidance as to the importance of topics and where other related resources can be found.  \nEach chapter includes:  \n• The learning objectives contained in each chapter, which have been carefully mapped to the examining body's own syllabus learning objectives or outcomes. You should use these to check you have a clear understanding of all the topics on which you might be assessed in the  \nexamination.  \n• The chapter diagram provides a visual reference for the content in the chapter, giving an overview of the topics and how they link together.  \n• The content for each topic area commences with a brief explanation or definition to put the topic into context before covering the topic in detail. You should follow your studying of the content with a review of the illustration/s. These are worked examples which will help you to understand better how to apply the content for the topic.  \nP.8 KAPLAN PUBLISHING  \n• Test your understanding sections provide an opportunity to assess your understanding of the key topics by applying what you have learned to short questions. Answers can be found at the back of each chapter.  \n• Summary diagrams complete each chapter to show the important links between topics and the overall content of the paper. These diagrams should be used to check that you have covered and understood the core topics before moving on.  \n• Question practice is provided through this text.  \nQuality and accuracy are of the utmost importance to us so if you spot an error in any of our products, please send an email [to mykaplanreporting@kaplan.com](to mykaplanreporting@kaplan.com)[ ](to mykaplanreporting@kaplan.com)[with full details](with full details) , or follow the link to the feedback form in MyKaplan.  \nOur Quality Coordinator will work with our tech","cbCaik3St0MkTbaw","https://ap.wps.com/l/cbCaik3St0MkTbaw","pdf",549812,"English","# Chapter 1 Frameworks\n# Chapter 2 The professional and ethical duty of the accountant\n# Chapter 3 Performance reporting\n# Chapter 4 Revenue\n# Chapter 5 Non-current assets\n# Chapter 6 Agriculture and inventories\n# Chapter 7 Foreign currency in individual financial statements\n# Chapter 8 Leases\n# Chapter 9 Employee benefits\n# Chapter 10 Share-based payment\n# Chapter 11 Events after the reporting period, provisions and contingencies\n# Chapter 12 Financial instruments\n# Chapter 13 Tax\n# Chapter 14 Segment reporting\n# Chapter 15 Related parties\n# Chapter 16 Adopting new accounting standards\n# Chapter 17 Small and medium entities\n# Chapter 18 Group accounting – basic groups\n# Chapter 19 Change in a group structure\n# Chapter 20 Group accounting – foreign currency\n# Chapter 21 Group statement of cash flows\n# Chapter 22 Analysis and interpretation\n# Chapter 23 Changes and developments in financial reporting","[{\"question\":\"What is the purpose of the Strategic Business Reporting (SBR) Study Text?\",\"answer\":\"It is designed to support exam preparation at the ACCA Strategic Professional level by providing main learning materials and guidance on the importance of topics and where related resources are found.\"},{\"question\":\"What components does each chapter typically include?\",\"answer\":\"Each chapter includes mapped learning objectives, a chapter diagram for topic linkage, topic explanations and worked examples, “test your understanding” questions with answers at the back of the chapter, and summary diagrams plus question practice.\"},{\"question\":\"How does the study guide help before starting chapter study?\",\"answer\":\"The study guide, syllabus objectives, examination overview, and study skills are meant to be read first to familiarise you with the exam’s nature and content and to help you approach your learning effectively.\"}]","Strategic Business Reporting - Study Text - Chapter 1 - Frameworks | PDF",23]