SBR:戰略商業報告
MAIN CONTENT主要內容
A.Apply fundamental ethical and professionalprinciples to ethical dilemmas and discuss the consequences of unethicalbehavior將基本的道德和專業原則應用于道德困境，并討論不道德行為的后果
B.Evaluate the appropriateness of the financialreporting framework and critically discuss changes in accounting regulation評估財務報告框架的適當性，討論會計監管的變化
C.Apply professional judgement in the reporting ofthe financial performance of a range of entities在報告財務業績時使用專業判斷
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)
請注意：大綱C部分的學習成果適用于:單個財務報表、集團、公營機構及非盈利實體(如適用)
D.Prepare the financial statements of groups ofentities編制集團的財務報表
E.Interpret financial statements for differentstakeholders為不同的利益相關者解釋財務報表
F.Communicate the impact of changes and potentialchanges in accounting regulation on financial reporting溝通會計監管的變化和潛在變化對財務報告的影響
The syllabus大綱
A.Fundamental ethical and professional principles基本道德和專業原則
1.Professional behaviour and compliance withaccounting standards專業行為及遵守會計準則
2.Ethical requirements of corporate reporting and theconsequences of unethical behaviour企業報告的道德要求及不道德行為的后果
B.The financial reporting framework財務報告框架
1.The applications,strengths and weaknesses of theaccounting framework會計框架的應用、優缺點
C.Reporting the financial performance of a range ofentities報告實體的財務業績
1.Revenue收入
2.Non-current assets非流動資產
3.Financial instruments金融工具
4.Leases租賃
5.Employee benefits員工福利
6.Income taxes所得稅
7.Provisions,contingencies and events after thereporting date預計負債、或有事項和報告日期后的事件
8.Share-based payment股份支付
9.Fair Value Measurement公允價值計量
10.Reportingrequirements of small and medium-sized entities(SMEs)中小型企業的報告規定
11.Other reporting issues其他報告問題
D.Financial statements of groups of entities實體集團的財務報表
1.Group accounting including statements of cash flows集團會計包括現金流量表
2.Associates and joint arrangements聯營公司及合營
3.Changes in group structures集團結構改變
4.Foreign transactions and entities外匯交易及外國實體企業
E.Interpret financial statements for differentstakeholders為不同的利益相關者解釋財務報表
1.Analysis and interpretation of financialinformation and measurement of performance財務信息的分析和解釋以及業績的衡量
F.The impact of changes and potential changes inaccounting regulation會計監管變化的影響和潛在變化
1.Discussion of solutions to current issues infinancial reporting討論財務報告中當前問題的解決方案
中國ACCA考試網（www.701222com.com）綜合整理提供干貨資訊，來源：網絡，若標明原創文章，經授權轉載，若需引用或轉載,請注明出處 ，僅供參考、交流之目的。
ACCA考試指南
發布時間：2019-08-16
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