acca科目SBR（战略商业报告）的考纲有什么内容呢？今天中公财经小编就来为大家讲解一下acca SBR（战略商业报告）的考纲解析，一起来看看吧。
SBR:战略商业报告
MAIN CONTENT主要内容
fundamental ethical and professionalprinciples to ethical dilemmas and discuss the consequences of unethicalbehavior将基本的道德和专业原则应用于道德困境，并讨论不道德行为的后果
the appropriateness of the financialreporting framework and critically discuss changes in accounting regulation评估财务报告框架的适当性，讨论会计监管的变化
professional judgement in the reporting ofthe financial performance of a range of entities在报告财务业绩时使用专业判断
NOTE the learning outcomes in Section C of the syllabus can apply to:single entities,groups,public sector entities and not-for profit entities(where appropriate)
请注意：大纲C部分的学习成果适用于:单个财务报表、集团、公营机构及非盈利实体(如适用)
the financial statements of groups ofentities编制集团的财务报表
financial statements for differentstakeholders为不同的利益相关者解释财务报表
the impact of changes and potentialchanges in accounting regulation on financial reporting沟通会计监管的变化和潜在变化对财务报告的影响
The syllabus大纲
ethical and professional principles基本道德和专业原则
behaviour and compliance withaccounting standards专业行为及遵守会计准则
requirements of corporate reporting and theconsequences of unethical behaviour企业报告的道德要求及不道德行为的后果
financial reporting framework财务报告框架
applications,strengths and weaknesses of theaccounting framework会计框架的应用、优缺点
the financial performance of a range ofentities报告实体的财务业绩
收入
assets非流动资产
instruments金融工具
租赁
benefits员工福利
taxes所得税
,contingencies and events after thereporting date预计负债、或有事项和报告日期后的事件
payment股份支付
Value Measurement公允价值计量
of small and medium-sized entities(SMEs)中小型企业的报告规定
reporting issues其他报告问题
statements of groups of entities实体集团的财务报表
accounting including statements of cash flows集团会计包括现金流量表
and joint arrangements联营公司及合营
in group structures集团结构改变
transactions and entities外汇交易及外国实体企业
financial statements for differentstakeholders为不同的利益相关者解释财务报表
and interpretation of financialinformation and measurement of performance财务信息的分析和解释以及业绩的衡量
impact of changes and potential changes inaccounting regulation会计监管变化的影响和潜在变化
of solutions to current issues infinancial reporting讨论财务报告中当前问题的解决方案
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