The ACCA SBR Syllabus (IFRS Standards, Group Accounting & Ethics) covers high level financial reporting under IFRS, all based on real, practical business scenarios.
The official SBR syllabus and exam materials from ACCA for the September 2025 to June 2026 exam period are the go-to resources.
Key skills here are: applying the Conceptual Framework in practice; dealing with challenging IFRS issues; preparing and analysing consolidated financial statements; identifying trends in corporate financial reporting; keeping up with the rapidly growing world of sustainability reporting standards.
At the Strategic Professional level, the SBR ACCA syllabus details the content. It includes learning outcomes and topics that will be tested.
The syllabus covers ethics and frameworks for reporting financial performance, group financial statements, the interpretation of financial statements, and new issues in financial reporting.
This covers existing IFRSs and sustainability reporting frameworks. Helps you get a feel for what will be sampled in a given session. It deals with the application, interpretation and evaluation of IFRS accounting standards in real business scenarios.
Questions usually involve several standards and also require you to consider ethical issues and the interests of various stakeholders.
When acting as a professional accountant offering advice to management or an investor, you must defend a specific accounting treatment and determine whether it gives a true and fair view while complying with the Conceptual Framework.
All candidates should, during the exam, spot ethical dilemmas, such as earnings management or intentional misstatement of financial results.
You will have to propose a course of action which is, on principle, suitable. The emphasis is on producing transparent, high quality financial reports that provide a sound basis for investment and lending decisions.
Is ACCA SBR Computer-Based And Open Book
The SBR exam is a computer-based test lasting 3 hours and 15 minutes. Depending on availability, you can take it from home or at a testing facility.
The exam contains four main questions based on real-life business scenarios.
During the ACCA exam, you can use the SBR as an open book, but only within the exam platform. You can refer to the IFRS material available there, but do not use your own notes or go online.
The SBR exam assesses your capacity for situation analysis, sound judgment, and clear communication of ideas. The examiner looks for how you apply your understanding of IFRS to novel issues and how various accounting decisions affect stakeholders and results.
Is 1 Month Enough For SBR
The questions on the Strategic Business Reporting exam are difficult and require the synthesis of many different ideas, so it’s not a good idea to rush this one. For most people, particularly those who are working full-time, it’s better to take it easy and study for 8 to 10 weeks.
This gives you a more comfortable amount of time to get to grips with the material and feel confident when you go into the exam. With a one-month plan, you’ve got to have a good handle on the basics of IFRS standards already. The month is all about reviewing what you know, making connections between different topics, and getting lots of practice with questions. By doing so, you’ll be able to identify where you need to focus your efforts and make the most of your study time.
Full‑time students may manage 6 to 8 hours per day, while working candidates often have only 2–3 hours on weekdays, which makes one month unrealistic for most. Common mistakes with accelerated study include over‑reading notes, ignoring ethics and narrative questions, neglecting current issues, and failing to practice writing full answers under timed conditions. A realistic plan, even if short, must combine condensed learning with disciplined practice and honest review of weaknesses.
What Changes In ACCA's SBR And Financial Reporting Developments Should Candidates Know
ACCA often updates the syllabus and then publishes a summary of what’s new, along with a list of the topics examinable for Financial Reporting and SBR.
For September 2025–June 2026, key areas are:
IFRS 17 | Insurance Contracts |
IAS 1 amendments | Liability Classification |
IFRS S1 & S2 | ISSB sustainability and climate disclosures |
IFRS 18 | New presentation and disclosure structure |
The exam can test any standard issued by the cut-off date, even if it is not yet mandatory, as long as it appears on the Examinable Documents list.
Candidates must always use the latest ACCA PDFs and technical articles, not outdated materials, and explain how new requirements impact users’ decisions.
How Do Conceptual Framework And Ethical Issues Support Financial Reporting
The conceptual framework establishes the objective of general purpose reporting, qualitative characteristics (relevance, faithful representation, comparability, etc.) and definitions and recognition criteria for assets, liabilities, equity, income and expenses.
It helps assess whether a company’s accounting policies and estimates produce information that is genuinely useful for decision-making.
Ethics (Section 2) covers integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour, and requires identifying threats (management pressure, self‑interest, intimidation) and proposing safeguards.
Syllabus A and B combine conceptual and ethical issues with real world application of IFRS. You will need to think critically about whether suggested approaches are sound in theory, acceptable from an ethical perspective and accurately reflect the situation.
Which IFRS And IAS Standards Are Included In The Examination?
The following are key requirements in the FR & SBR Examinable Documents for September 2025 to June 2026:
IFRS 9 (financial instruments), IFRS 15 (revenue), IFRS 16 (leases), IFRS 3, IFRS 10, IFRS 11, IFRS 12 (business combinations and groups), IAS 1, IAS 12, IAS 16, IAS 19, IAS 36, IAS 37 and others.
SBR scenarios contain a number of standards in one question e.g. revenue (IFRS 15) + leases (IFRS 16) + impairment (IAS 36) in a group under IFRS 10/IFRS 3.
Recognition, measurement, presentation and disclosure must be considered together and not piecemeal. The exam focuses on application and evaluation, not on memorization.
Use the Examinable Documents list to focus only on standards and amendments that will be tested in your exam window.
How Is Reporting Financial Performance Assessed In Syllabus C?
This area covers the statement of profit or loss and other comprehensive income, the statement of changes in equity, and earnings per share.
Considers the effect of accounting treatments for revenue, expenses, finance costs, fair value gains/losses and reclassifications on reported performance.
The presentation quality is important because users (investors, lenders) rely heavily on this information for decision making.
Evaluate whether management performance measures follow IFRS presentation principles.
- Key standards: IAS 1, IAS 33, IFRS 15, IFRS 9, IFRS 16, and emerging topics like IFRS 18.
You must judge whether the presentation gives a faithful representation, because a misleading one can distort users’ view of sustainable performance.
- IFRS 18 and alternative performance measures make discussion of how performance is communicated increasingly important in SBR.
How Is Group Accounting Tested In Syllabus D?
The syllabus covers group financial statements and consolidation, a high-weight area in SBR. It takes the topics from financial reporting consolidation and expands on them to cover more complicated issues.
- Step acquisitions
- Partial disposals
- Associates and joint ventures
- Changes in control.
The key standards are IFRS 10, IFRS 3, IFRS 11 and IAS 28.
Consolidation is crucial as most businesses operate through group structures.
- Exam questions require: Numerical workings (goodwill, NCI, intra‑group adjustments, fair value adjustments)
- Explanations of reasoning and impact on group performance and equity. Classification of investees as subsidiary, associate or joint venture based on control/significant influence.
- Group accounting is challenging due to: Complex mechanics, Conceptual understanding, Time pressure.
- Common difficulties: intra‑group trading adjustments, complex structures, and insufficient time for narrative marks.
- Improve with: Regular full consolidation practice, Planned workings, Review of examiner’s reports.
How Are Interpretation And Current Reporting Issues Examined In Syllabus E And F?
Syllabus E covers the interpretation of financial statements for different stakeholders, and Syllabus F covers current reporting issues and developments. Together, they require:
Comments on performance, position, risk, and implications of new standards
Advisor‑like thinking and clear communication.
In Syllabus E, you Interpret profitability, liquidity, solvency and other indicators
- Reasons for trends and effects of accounting policies/estimates
- Consider how the information is perceived by users (investors, lenders)
- Assess whether reporting gives a fair, understandable picture.
This area rewards structured, report-style answers and carries professional marks.
In Syllabus F, you discuss: New IFRS standards and amendments
Integrated reporting, sustainability, impact of IFRS 17, IFRS 18, IFRS S1, IFRS S2 on transparency and comparability ikka-classes.
What the examiner wants to see: an even-handed analysis; clear links to the Conceptual Framework and to ethics; and professional judgement evidenced in coherent narrative responses.
Frequently Asked Questions About ACCA SBR Syllabus
What Is The Complete Syllabus Of ACCA SBR?
You can find everything you need in the official SBR ACCA syllabus and study guide, which covers the period from September 2025 to June 2026, published by ACCA Global.
Is ACCA SBR Open Book?
Yes. SBR is open book, but only the IFRS materials inside the ACCA exam platform may be used. It is a computer-based exam lasting 3 hours and 15 minutes.