The Strategic Business Reporting syllabus requires candidates to examine the analysis and interpretation of corporate reports from multiple perspectives such as the preparer, and stakeholders, including current developments in reporting and the implications of any potential changes.
It also covers the assessment and evaluation of 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.
Apply key ethical and professional principles to ethical dilemmas and discuss the consequences of unethical behavior
Evaluate the relevancy of the financial reporting framework and critically discuss changes in accounting regulation
Apply professional judgment in the reporting of the financial performance of a range of entities
Prepare the financial statements of groups of entities
Interpret financial statements for different stakeholders
Communicate the impact of changes in accounting regulation on financial reporting