About the exam

Enhances understanding of complex financial reporting standards and their application in business contexts. Develops the ability to make ethical and transparent reporting judgments.

Exam Format

A 3-hour and 15-minute exam that contains two sections and four professional marks. All questions are compulsory. The passing mark is 50%.

Syllabus

1. Fundamental ethical and professional principles
2. The financial reporting framework
3. Financial performance reporting for a range of entities
4. Financial statements of groups of entities
5. Financial statement interpretation for different stakeholders
6. The impact of changes and potential changes in accounting regulation
7. Employability and technology skills

ACCA Training – Exam Preparation Mode:

• Online | Hybrid | Face-To-Face

For detailed Syllabus Guide click here:

https://www.accaglobal.com/vn/en/student/exam-support-resources/professional-exams-study-resources/strategic-business-reporting/syllabus-and-study-guide.html