ACCA Strategic Business Reporting (SBR) Exam
2025 – Full Study Guide, Notes & Mock Questions
Get ready for the ACCA Strategic Business Reporting (SBR) Exam 2025 with our
comprehensive study materials. Access updated IFRS summaries, examiner-style questions,
mock exams, and expert insights to strengthen your financial reporting and interpretation
skills for exam success.
SBR
Strategic Business Reporting, ACCA exam paper.
Exam Structure
Four questions covering various accounting topics.
Group Accounts
Consolidation of financial statements for groups.
Percentage Holding
Ownership levels determining accounting treatment.
Control
Ownership above 50% indicates subsidiary status.
Goodwill
Excess of purchase price over net assets.
,Non-controlling Interest
Equity not owned by parent company.
Ethical Threats
Risks affecting accountant's objectivity and integrity.
Self Interest
Personal gain affecting professional judgment.
Professional Behavior
Adherence to ethical standards in practice.
Integrated Reporting
Combines financial and non-financial information.
Triple-Bottom Line
Measures social, environmental, and economic performance.
Manufactured Capital
Physical assets used in production processes.
Intellectual Capital
Value of employee knowledge and proprietary information.
,Human Capital
Skills and health of employees contributing to productivity.
Social Capital
Networks and relationships that enhance human capital.
Natural Capital
Environmental resources providing goods and services.
Financial Capital
Traditional assets like shares and bonds.
Conceptual Framework
Guidelines for preparing financial statements.
Relevance
Financial information must be material and useful.
Faithful Representation
Information must be complete and neutral.
Economic Resource
Controlled asset providing future benefits.
, Economic Claim
Obligation to transfer resources due to past events.
Equity
Residual interest in assets after liabilities.
Revenue
Income from regular business activities.
What is the purpose of Kaplan Publishing's Statement of Principles regarding linguistic
diversity?
To commit to diversity, equality, and inclusion, ensuring content is relatable and accessible to
all users.
What are the key commitments of Kaplan Publishing in their approach to content delivery?
Clarity, accessibility, and ease of use for learners.
How does Kaplan Publishing aim to represent diversity in their examples?
By including a representative mix of race and gender at various levels of seniority and
demonstrating richness in names, backgrounds, ethnicity, gender, sexuality, relationships, and
beliefs.
What feedback mechanism does Kaplan Publishing implement regarding their linguistic
approach?
They actively seek feedback from learners and keep their policy under continuous review.
What is the ISBN of the Kaplan Publishing Strategic Business Reporting Study Text?
978-1-83996-668-2.
2025 – Full Study Guide, Notes & Mock Questions
Get ready for the ACCA Strategic Business Reporting (SBR) Exam 2025 with our
comprehensive study materials. Access updated IFRS summaries, examiner-style questions,
mock exams, and expert insights to strengthen your financial reporting and interpretation
skills for exam success.
SBR
Strategic Business Reporting, ACCA exam paper.
Exam Structure
Four questions covering various accounting topics.
Group Accounts
Consolidation of financial statements for groups.
Percentage Holding
Ownership levels determining accounting treatment.
Control
Ownership above 50% indicates subsidiary status.
Goodwill
Excess of purchase price over net assets.
,Non-controlling Interest
Equity not owned by parent company.
Ethical Threats
Risks affecting accountant's objectivity and integrity.
Self Interest
Personal gain affecting professional judgment.
Professional Behavior
Adherence to ethical standards in practice.
Integrated Reporting
Combines financial and non-financial information.
Triple-Bottom Line
Measures social, environmental, and economic performance.
Manufactured Capital
Physical assets used in production processes.
Intellectual Capital
Value of employee knowledge and proprietary information.
,Human Capital
Skills and health of employees contributing to productivity.
Social Capital
Networks and relationships that enhance human capital.
Natural Capital
Environmental resources providing goods and services.
Financial Capital
Traditional assets like shares and bonds.
Conceptual Framework
Guidelines for preparing financial statements.
Relevance
Financial information must be material and useful.
Faithful Representation
Information must be complete and neutral.
Economic Resource
Controlled asset providing future benefits.
, Economic Claim
Obligation to transfer resources due to past events.
Equity
Residual interest in assets after liabilities.
Revenue
Income from regular business activities.
What is the purpose of Kaplan Publishing's Statement of Principles regarding linguistic
diversity?
To commit to diversity, equality, and inclusion, ensuring content is relatable and accessible to
all users.
What are the key commitments of Kaplan Publishing in their approach to content delivery?
Clarity, accessibility, and ease of use for learners.
How does Kaplan Publishing aim to represent diversity in their examples?
By including a representative mix of race and gender at various levels of seniority and
demonstrating richness in names, backgrounds, ethnicity, gender, sexuality, relationships, and
beliefs.
What feedback mechanism does Kaplan Publishing implement regarding their linguistic
approach?
They actively seek feedback from learners and keep their policy under continuous review.
What is the ISBN of the Kaplan Publishing Strategic Business Reporting Study Text?
978-1-83996-668-2.
