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所在平台: Udemy |
课程主页: https://www.udemy.com/course/acca-strategic-business-leader-sbr-sbl-exams-in-2025/
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课程名称：ACCA战略业务领袖（SBR，SBL） - 2025年考试 课程概述： 本课程分为两个主要部分：战略业务领袖（SBL）和战略业务报告（SBR）。 I. 战略业务领袖（SBL） SBL 是战略专业级别的关键领导力课程，包含一项重要的综合考试。考生需展示有效领导者所需的一系列专业技能，以在指导组织市场方面支持或建议高级管理层。课程内容如下： A. 领导力 1. 领导力的素质 2. 领导力与组织文化 3. 职业道德、伦理规范与公共利益 B. 治理 1. 代理关系 2. 利益相关者分析与组织社会责任 3. 治理范围与方法 4. 向利益相关者报告 5. 董事会职能 6. 公共部门治理 C. 战略 1. 战略概念 2. 环境问题 3. 竞争力量 4. 组织的内部资源、能力与专长 5. 战略选择 D. 风险 1. 风险识别、评估与测量 2. 风险管理、监控与缓解 E. 技术与数据分析 1. 云技术、移动技术与智能技术 2. 大数据与数据分析 3. 机器学习、人工智能与机器人技术 4. 电子商务：价值链 5. IT系统安全与控制 F. 组织控制与审计 1. 管理与内部控制系统 2. 审计与合规 3. 内部控制与管理报告 G. 财务规划与决策 1. 财务转型 2. 财务分析与决策技巧 3. 成本与管理会计 H. 促进成功与变革管理 1. 促进成功：组织 2. 促进成功：颠覆性技术 3. 促进成功：人才管理 4. 促进成功：绩效卓越 5. 管理战略变更 6. 领导与管理项目 I. 职业技能 1. 沟通能力 2. 商业意识 3. 分析能力 4. 怀疑精神 5. 评估能力 J. 其他就业与数字技能 II. 战略业务报告（SBR） SBR 的目的是讨论、应用与评估支持准备和解读公司报告的概念、原则和实践，特别是在管理层的管理责任以及财务报表主要用户的信息需求方面进行伦理评估。 A. 基本伦理与专业原则 1. 企业报告中的专业与伦理行为 B. 财务报告框架 1. 会计框架的应用、优缺点 C. 多种实体的财务表现报告 1. 收入 2. 非流动资产 3. 财务工具 4. 租赁 5. 员工福利 6. 所得税 7. 准备金、或有事项与报告期后的事件 8. 基于股份的支付 9. 公允价值计量 10. 其他报告问题 D. 多实体的财务报表 1. 集团会计（包括现金流量表） 2. 联营企业与合资安排 3. 外国交易与实体 E. 针对不同利益相关者解读财务与非财务信息 1. 财务和非财务信息的分析与解读以及绩效测量 F. 会计法规变更及潜在变化的影响 G. 就业与技术技能 本课程将为学生提供全面的职业技能培养，帮助他们在现代商业环境中实现领导力和财务报告的成功。
I. Strategic Business Leader (SBL)SBL acts as the key leadership syllabus at the Strategic Professional level and is a substantial integrated examination. The examination requires candidates to demonstrate a range of professional skills demanded by effective leaders or in advising or supporting senior management in directing organisations. The syllabus therefore combines the main functions of organisations in the context of leadership capability.A Leadership1. Qualities of leadership2. Leadership and organisational culture3. Professionalism, ethical codes and the public interestB Governance1. Agency2. Stakeholder analysis and organisational social responsibility3. Governance scope and approaches4. Reporting to stakeholders5. The board of directors6. Public sector governanceC Strategy1. Concepts of strategy2. Environmental issues3. Competitive forces4. The internal resources, capabilities and competences of an organisation5. Strategic choicesD Risk1. Identification, assessment and measurement of risk2. Managing, monitoring and mitigating riskE Technology and data analytics1. Cloud, mobile and smart technology2. Big data and data analytics3. Machine learning, AI and robotics4. E- business: value chain5. IT systems security and controlF Organisational control and audit1. Management and internal control systems2. Audit and compliance3. Internal control and management reportingG Finance in planning and decision-making1. Finance transformation2. Financial analysis and decision- making techniques3. Cost and management accountingH Enabling success and change management1. Enabling success: organising2. Enabling success: disruptive technologies3. Enabling success: talent management4. Enabling success: performance excellence5. Managing strategic change6. Leading and managing projectsI Professional skills1. Communication2. Commercial acumen3. Analysis4. Scepticism5. EvaluationJ Other employability and digital skillsII. Strategic Business Reporting (SBR)The aim of SBR is to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of managements' stewardship and the information needs of the primary users of the financial statements.A Fundamental ethical and professional principles1. Professional and ethical behaviour in corporate reportingB The financial reporting framework1. The applications, strengths and weaknesses of the accounting frameworkC Reporting the financial performance of a range of entities1. Revenue2. Non-current assets3. Financial instruments4. Leases5. Employee benefits6. Income taxes7. Provisions, contingencies and events after the reporting period8. Share-based payment9. Fair Value Measurement10. Other reporting issuesD Financial statements of groups of entities1. Group accounting including statements of cash flows2. Associates and joint arrangements3. Foreign transactions and entitiesE Interpret financial and non-financial information for different stakeholders1. Analysis and interpretation of financial and non-financial information and measurement of performanceF The impact of changes and potential changes in accounting regulationG Employability and technology skills
