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所在平台: Udemy |
课程主页: https://www.udemy.com/course/accasbr-the-complete-strategic-business-reporting-202223/
课程评论：没有评论
**ACCA SBR：战略商业报告完整课程概要** 本课程旨在深入探讨、应用和评估企业报告的构成概念、原则和实践，并从不同角度进行分析。课程内容涵盖了企业报告的准备、解读、管理层责任的道德评估以及多元化利益相关者的信息需求。 **核心内容：** * **企业报告基础：** 课程以应用技能级别所学的财务报告知识为基础，包括单实体和合并实体的财务报告准备与分析能力。 * **多角度分析：** 本课程强调从报告编报者和各类利益相关者（如金融提供者和投资者）的视角来审视企业报告。 * **管理层决策评估：** 课程要求学员评估管理层的报告决策及其对各利益相关者和实体的影响，并探讨会计师对这些利益相关者的职业和道德责任。 * **IASB概念框架的应用：** 学员需要对国际会计准则理事会（IASB）的《财务报告概念框架》有透彻的理解，并将其作为应用国际财务报告准则（IFRS）的企业报告的判断基础。 * **IFRS准则的原则与实践：** 课程将重点关注IFRS准则的原则和实践，并以此为基础准备单实体和合并实体的财务报表。 * **利益相关者信息需求：** 课程还将反思企业报告对利益相关者的实用性，包括综合报告和可持续性报告等叙述性报告的发展，并探讨何种信息有助于利益相关者评估实体的未来前景。这包括对企业报告的分析、解读以及就交易的报告影响提供建议。 * **当前企业报告发展：** 课程的中间部分将讨论企业报告的最新发展及其潜在变化的影响，包括现有会计准则的不足，以及解释重大报告框架变更对企业及其利益相关者的影响。题目情境将基于当代商业环境，但学员无需具备对这些企业的详细了解，题目情境将具有时效性和相关性，例如气候变化的影响。 * **数字与就业技能：** 课程的最后一部分将涉及展示适当的数字和就业技能，以便为SBR考试做好准备和应对。这包括能够从不同来源访问和打开相关文件、要求和回应选项，以及使用相关的功能和技术以专业的方式准备和展示回应选项。 本课程将帮助学员全面掌握战略商业报告的知识和技能，为应对复杂的财务报告和职业挑战做好准备。
The aim of the SBR syllabus 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 management's stewardship and the information needs of a diverse group of stakeholders.The syllabus for Strategic Business Reporting assumes knowledge acquired at the Applied Skills level including the core technical capabilities to prepare and analyse financial reports for single and combined entities.The syllabus requires students to examine corporate reporting from a number of perspectives, not only from the point of view of the preparer of corporate reports but also from the perspective of a variety of different stakeholders such as finance providers and investors. The syllabus further requires the assessment and evaluation of the 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.The subject matter of the syllabus requires students to have a cohesive understanding of the IASB's Conceptual Framework for Financial Reporting and to use the Framework as a basis for judgment in applying International Financial Reporting Standards in corporate reports. The syllabus considers both the principles and practices of IFRS Standards and uses these principles as a basis for the preparation of the financial statements of single entities and groups.The syllabus requires students to reflect on the usefulness of corporate reports to stakeholders including developments in narrative reporting such as Integrated Reporting and sustainability reporting and to discuss the nature of the information that would help stakeholders assess the future prospects of the entity. This involves the analysis and interpretation of corporate reports and the provision of advice on the reporting implications of transactions.The penultimate section of the syllabus addresses current developments in corporate reporting and the implications of any potential changes. This includes a discussion of the deficiencies of existing accounting standards and the ability to explain the implications for a business and its stakeholders of significant changes to reporting frameworks. Question scenarios will be based on contemporary business settings, however, candidates will not be required to have detailed knowledge of these businesses. Question scenarios will be current and relevant for example the impact of climate change.The final section of the syllabus contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the SBR examination. This includes being able to access and open exhibits, requirements, and response options from different sources and being able to use the relevant functionality and technology to prepare and present response options in a professional manner.
