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Strategic Business Reporting (SBR) tests your ability to apply IFRS, exercise professional judgement and communicate recommendations clearly under exam conditions. Our approach combines concise video modules, worked examples and exam-style mock tasks so you practise exactly what the exam requires.
Practice applying IFRS in exam-style scenarios.
How each IFRS topic maps to exam tasks.
Writing answers that earn marks (not tick boxes).
SBR tests applied accounting, not memorisation. Watch our 20-minute Intro to SBR (opens video) or read the full SBR guide for step-by-step techniques.
Short, bite-sized chapter videos, practice questions and a complete question bank to build exam technique.
Short summary: Overview of ethics, related-party disclosures and IAS 8 (changes in accounting policies & errors).
Videos:
Short summary: Overview of the Conceptual Framework (elements, recognition/derecognition and qualitative characteristics), practical application (materiality / Practice Statement 2) and IFRS 18 presentation & disclosure implications.
Videos:
CH01 – 01. Conceptual Framework – The Need — 12:30
CH01 – 02. Conceptual Framework – Qualitative Characteristics — 12:35
CH01 – 03. Conceptual Framework – Elements of the Financial Statements — 8:05
CH01 – 04. Conceptual Framework – Recognition and Derecognition — 13:04
CH01 – 05. Conceptual Framework Practice — 14:38
CH01 – 06. Practice Statement 2 on Materiality — 13:56
CH01 – 07. Materiality Practice Statement Practice — 12:09
CH01 – 08. IFRS 18 and the New PL Layout — 16:28
CH01 – 09. IFRS 18 and Disclosure requirements — 17:22
Short summary: A focused, practical guide to revenue recognition under IFRS 15. Covers the core five-step model (identify the contract; identify performance obligations; determine the transaction price including variable consideration; allocate price to performance obligations; recognise revenue when/as control transfers), plus guidance on recognition over time vs point in time, contract modifications and changes in transaction price, costs to obtain/fulfil contracts, sales with a right of return, warranties, principal vs agent considerations, and common exam/ethics pitfalls (eg recognising revenue too early).
Videos:
CH03 – 01. Revenue Step 1 — 7:22
CH03 – 02. Revenue Step 2 — 7:24
CH03 – 03. Revenue Step 3 — 14:23
CH03 – 04. Revenue Step 4 — 7:52
CH03 – 05. Revenue Step 5 — 17:47
CH03 – 06. Revenue Accounting Entries — 10:56
CH03 – 07. Revenue – Other Types of Transaction — 15:24
CH03 – 08. Contract costs — 12:58
CH03 – 09. Contract modification — 11:50
Short summary: Comprehensive coverage of non-current asset accounting: initial and subsequent measurement of PPE (including significant parts), depreciation, impairment (IAS 36 — CGUs, impairment testing and goodwill allocation), fair value measurement (IFRS 13), intangible assets (IAS 38 — internally generated vs purchased, initial & subsequent measurement), investment property (IAS 40), government grants (IAS 20), borrowing costs (IAS 23) and agriculture (IAS 41). Practical pointers on exam technique where judgement and estimates matter (useful lives, impairment indicators, allocation of goodwill, and disclosure expectations).
Videos:
CH04 – 01. PPE Initial Recognition — 16:17
CH04 – 02. PPE Subsequent Measurement — 12:44
CH04 – 03. PPE Significant Parts — 10:48
CH04 – 04. IAS 16 PQ Kayte – Significant Parts of PPE — 24:36
CH04 – 05. Principle of Impairment — 10:54
CH04 – 06. CGU — 6:13
CH04 – 07. Recognition of Impairment — 13:49
CH04 – 08. IAS 16 IAS 36 PQ Fill — 14:59
CH04 – 09. Goodwill Impairment Allocation — 10:57
CH04 – 10. IFRS 13 FV — 14:17
CH04 – 11. IFRS 13 PQ Fair Value — 7:53
CH04 – 12. Intangible Assets Definition — 15:05
CH04 – 13. Internally Generated IA — 9:59
CH04 – 14. Initial Measurement of IA — 10:35
CH04 – 15. Subsequent Measurement — 8:54
CH04 – 16. PQ IAS 38 Skizer — 26:23
CH04 – 17. Investment Property — 11:56
CH04 – 18. IAS 40 Practice Zippy — 9:24
CH04 – 19. IAS 20 Government Grants — 15:52
CH04 – 20. IAS 23 Borrowing Costs — 11:09
CH04 – 21. IAS 41 Agriculture — 9:02
Short summary: Overview of IAS 19 employee benefits, covering the main types of benefits, the accounting for defined benefit plans (including actuarial assumptions and remeasurements), and the principles around termination benefits and when they should be recognised..
Videos:
CH05 – 01. IAS 19. Types of Benefits — 13:16
CH05 – 02. Defined Benefits Plan — 17:25
CH05 – 03. Termination Benefits — 9:33
Short summary: End-to-end coverage of financial instruments focusing on IAS 32, IFRS 9 and IFRS 7: classification of financial instruments and the equity/liability split, recognition and derecognition, financial liabilities, debt vs equity, financial assets in debt and equity, impairment (expected credit losses), derivatives and hedge accounting, plus exam-style applications and common presentation/disclosure issues.
Videos:
CH06 – 01. IAS 32. Classification of FI – Knowledge from FR — 22:54
CH06 – 02. IAS 32 Liability and Equity Classification — 13:45
CH06 – 03. Recognition and Derecognition of FI — 11:07
CH06 – 04. SBR Focus Executory Contracts, Treasury Shares — 10:04
CH06 – 05. Financial Liabilities — 17:32
CH06 – 06. Financial Assets that are Investments in Debt — 11:36
CH06 – 07. Financial Assets that are Investments in Equity — 8:04
CH06 – 08. Impairment of FA — 17:28
CH06 – 09. Derivatives — 20:37
CH06 – 10. Hedge Accounting — 15:43
Short summary: Focused coverage of IAS 12 deferred tax: temporary vs permanent differences, recognition of deferred tax assets and liabilities, common SBR exam issues, and numerical worked examples to reinforce the mechanics.
Videos:
CH07 – 01. IAS 12 Deferred Tax SBR Focus — 18:05
CH07 – 02. Numerical Examples for Deferred Tax — 19:43
CH07 – 03. IAS 12 Deferred Tax SBR Focus — 13:08
Short summary: IAS 37 and IAS 10 in practice — when to recognise provisions, how to distinguish provisions, contingent liabilities and contingent assets, measurement and changes in estimates, plus events after the reporting period (adjusting vs non-adjusting events) and an integrated practice question linking IAS 37 with other standards.
Videos:
CH08 – 01. IAS 37 Provisions — 8:50
CH08 – 02. IAS 37 Common Types of Provisions — 11:58
CH08 – 03. IAS 37 Other Types of Provisions — 6:37
CH08 – 04. IAS 37 Contingent Liabilities and Contingent Assets — 12:49
CH08 – 05. IAS 10 Events After Reporting Period — 6:08
CH08 – 06. PQ IAS 37, IAS 36, IAS 16 Practice Juan — 31:05
Short summary: IFRS 16 leases from both lessee and lessor perspectives – scope, initial recognition and measurement, lease liability and right-of-use asset, variable and non-lease components, deferred tax angles, operating vs finance lease issues, and sale-and-leaseback transactions including situations not at fair value and the lessor’s perspective.
Videos:
CH09 – 01. About Lease Accounting — 9:24
CH09 – 02. Initial Recognition — 17:14
CH09 – 03. Lease Liabilities — 10:24
CH09 – 04. ROUA — 9:00
CH09 – 05. Deferred Tax and Non-Lease Components — 21:19
CH09 – 06. Lessor Accounting Finance Lease — 15:05
CH09 – 07. Operating Lease Accounting — 8:19
CH09 – 08. Sale and Leaseback — 15:56
CH09 – 09. Sale and Leaseback not at FV — 12:15
CH09 – 10. Sale and Leaseback – Lessor’s Perspective — 13:15
Short summary: Overview of the IFRS for SMEs Standard, including its purpose, which entities it is designed for, key simplifications compared to full IFRS, and how SBR candidates are expected to discuss the reporting implications for smaller entities in exam scenarios.
Videos:
Short summary: Introduction to group accounting under IFRS 10 and IFRS 3 – why consolidated financial statements are prepared, the definition of a business, assessing the existence of control, and identifying the acquirer in a business combination.
Videos:
CH11 – 01. Consolidated FS vs Individual FS — 12:29
CH11 – 02. Definition of a Business — 12:21
CH11 – 03. Existence of Control — 9:01
CH11 – 04. Who is an Acquirer — 15:35
Short summary: Explains how step acquisitions are treated under IFRS 10, including obtaining control, remeasuring previously held interests at fair value, recognising resulting gains or losses, updating group structures and applying the workflow through practical examples.
Videos:
Short summary: Covers the accounting treatment when a parent loses control under IFRS 10. Includes derecognising subsidiary assets and liabilities, recognising any retained interest at fair value, calculating gains and losses on disposal and working through step and partial disposals with practice questions.
Videos:
Short summary: Introduces IFRS 5 with a focus on classification, measurement and presentation of non current assets held for sale and disposal groups. Explains when an asset qualifies as held for sale, how impairment interacts with fair value less costs to sell and how discontinued operations must be presented in the statement of profit or loss, followed by targeted practice.
Videos:
Short summary: Introduces IFRS 11 with emphasis on identifying joint arrangements, understanding joint control and distinguishing between joint operations and joint ventures based on rights and obligations. Explains how each type is accounted for and where exam traps typically appear.
Videos:
Short summary: Covers IAS 21 including functional currency determination, translating foreign operations, goodwill translation, net assets translation, exchange differences and the treatment of NCI balances within foreign subsidiaries.
Videos:
Short summary: Covers the preparation and interpretation of consolidated cash flow statements. Explains the structure of CFS, treatment of subsidiaries and associates, new SBR specific line items and the limitations and criticisms of IAS 7, supported by practical walkthroughs.
Videos:
Short summary: Focuses on analysing and interpreting financial and non financial information for decision making. Covers stakeholder information needs, EPS and DEPS calculations, performance measurement frameworks, non financial performance indicators and operating segment disclosures.
Videos:
Short summary: Covers sustainability reporting principles, IFRS S1 and IFRS S2 disclosure requirements, integrated reporting concepts and practical application of narrative reporting including management commentary expectations.
Videos:
Short summary: Examines emerging and evolving areas in financial reporting including cryptocurrencies, ICOs and STOs, the accounting impact of natural disasters and global events, and how these developments influence going concern assessments and regulatory direction.
Videos:
Struggling With SBR?
We’ll Turn Uncertainty Into Confidence.
Many students know the rules but struggle to turn knowledge into exam-ready answers. These common problems cost marks on the real paper:
Time pressure & pacing — not finishing or rushing answers.
Applying IFRS to scenarios — trouble linking standards to facts.
Answer structure & clarity — weak signposting and justification.
Practice without feedback — repeated mistakes that never get corrected.
SBR tests professional judgement: apply accounting standards to realistic scenarios and explain your reasoning clearly under timed conditions.
What it tests: application of IFRS and decision-making, not rote recall
Exam focus: relevance, clear reasoning and supported conclusions
Skills required: issue-spotting, selecting treatments and concise justification
Typical scenarios: estimates, measurement, disclosures and group reporting issues
Time factor: answers must be accurate and efficient within strict time limits
Common pitfalls: quoting standards without linking to facts; weak answer structure
A syllabus-led approach that builds technique, speed and the confidence to apply judgement under exam conditions.
Short chapter videos to teach application and examiner expectations
Topic practice packs to reinforce learning immediately after each lesson
Large question bank for long-term drilling and revision
Timed mock papers that replicate exam format and pacing
Debrief videos & model answers showing examiner technique and marking focus
Optional tutor-marked mocks available as paid add-ons for personalised feedback
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Revision
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Sample our SBR Master-level course: CH01 video + worked examples, a 2-question timed mini-mock and 4 past-paper style platform questions — full access for 30 days.
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2 targeted practice questions from Sec A and 2 from Section B with model answers.
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