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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.
ACCA-qualified SBR specialist and experienced exam debrief author. Liliya specialises in converting technical IFRS knowledge into clear, examiner-friendly answers.
Liliya’s teaching focuses on professional structure, clear judgement and exam technique — practical skills that turn knowledge into marks.
Our SBR course follows the ACCA syllabus parts. Each part contains short lessons, checkpoint questions and practical activities so you practise applying IFRS in exam-style tasks.
Covers professional ethics, required conduct and how to present professional judgements in exam answers.
Chapters:
CH02 — Ethics, related parties & accounting policies
Each chapter includes 5–25 minute bite-size videos, flashcards and checkpoint questions.
Explains the reporting framework, core concepts (recognition, measurement, presentation) and how they apply in practice.
Chapters:
CH01 — The financial reporting framework
Each chapter includes 5–25 minute bite-size videos, flashcards and checkpoint questions.
Focuses on recognition and measurement of performance items (revenue, assets, expenses) and practical answer-writing for performance questions.
Chapters:
CH03 — Revenue
CH04 — Non-current assets (PPE & intangibles)
CH05 — Employee benefits
CH06 — Financial instruments
CH07 — Income taxes
CH08 — Provisions, contingencies & events after reporting period
CH09 — Leases
CH10 — Share-based payment
CH20 — SME reporting requirements
Each chapter includes 5–25 minute bite-size videos, flashcards and checkpoint questions.
Teaches consolidation mechanics, group adjustments, acquisitions/disposals and group presentation.
Chapters:
CH11 — Basic groups & consolidation
CH12 — Changes in group structures: step acquisitions
CH13 — Changes in group structures: disposals
CH14 — Non-current assets held for sale & discontinued operations
CH15 — Joint arrangements
CH16 — Foreign transactions & translation
CH17 — Group cash flow statements
Each chapter includes 5–25 minute bite-size videos, flashcards and checkpoint questions.
Builds analysis skills — ratios, KPIs, narrative reporting and sustainability considerations for different stakeholders.
Chapters:
CH18 — Interpreting financial & non-financial information
CH19 — Narrative reporting & sustainability
Each chapter includes 5–25 minute bite-size videos, flashcards and checkpoint questions.
Covers recent and potential IFRS changes and how those updates affect exam questions and practical application.
Chapters:
CH21 — The impact of changes and potential changes in accounting regulation
Each chapter includes 5–25 minute bite-size videos, flashcards and checkpoint questions.
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:
Many students know the rules but struggle to turn knowledge into exam-ready answers. These common problems cost marks on the real paper:
SBR tests professional judgement: apply accounting standards to realistic scenarios and explain your reasoning clearly under timed conditions.
A syllabus-led approach that builds technique, speed and the confidence to apply judgement under exam conditions.
All prices shown in GBP. You can switch currency from the top menu.
Mocks
Platform-based mocks (unmarked) — timed exam simulation under real conditions. Choose 1 or 3 mocks. 90-day access.
Course
Master = self-study; Ultimate includes 3 tutor-marked mocks (cheaper than add-ons). 12-month access — covers multiple sittings.
Revision
Concise notes plus three full mocks. 6-month access — add one marked mock if you want tutor feedback.
All prices shown in GBP. You can switch currency from the top menu.
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STUDY NOTES
SBR Study Notes for Only £15Price rounded for display. Precise amount shown in cart and checkout.
“Clear, exam-focused and realistic — helped me pass SBR.” — Anna, past student
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.
What’s Included in Your ACCA SBR Free Package (Valid for 30 Days):
Quick overview of the paper, exam aims and the best approach to tackle scenario questions.
Syllabus map and examiner technique (timing & professional marks).
Chapter 1 video with step-by-step worked examples and tutor debriefs.
2 targeted practice questions from Sec A and 2 from Section B with model answers.
Timed mini-mock — 1×Section A + 1×Section B to practise exam timing and technique.
Full access for 30 days, plus debrief videos and email support if you hit a technical issue.
Seize this opportunity to enhance your skills with our free resources and position yourself for success in the ACCA SBR exam. Remember, your free access is valid for 30 days, so dive in and make the most of these valuable tools.
Sign up now for your complimentary package and embark on your journey towards ACCA certification with confidence.
See how our students achieved their goals and passed with confidence
Choose the path that matches your situation — each path links to the course or pack best suited to your needs.
Everything you need to know about our packages, tutor support and how to get started with your ACCA SBR preparation.
We offer three main packages to suit different needs:
Mocks — Timed, exam-style mock exams with detailed solutions. Choose 1 or 3 mocks. Ideal if you just need practice under exam conditions. Access for 3 months.
Course — Our most comprehensive option. Includes video lectures, syllabus-mapped study notes, an interactive question bank and mock exams. Available as Master (self-study) or Ultimate (includes 3 tutor-marked mocks). Access for 1 year.
Revision — A compact revision pack with concise study notes, 3 full timed mocks and targeted diagnostics — perfect for last-minute preparation. You can also add 1 tutor-marked mock. Access for 6 months.
You can also purchase add-ons separately, including mock marking, BPP ebooks and study notes.
Both include the same core content: video lectures, study notes, interactive question bank and mock exams.
The key difference is tutor feedback. The Ultimate Course includes 3 tutor-marked mocks, where an experienced tutor personally reviews your answers, provides examiner-style written feedback, annotated model answers and specific guidance on how to improve. This is the same quality of feedback available as a standalone add-on, but bundled at a better price.
If you're confident in self-study and just need materials and practice, Master is a great choice. If you want personalised feedback to identify gaps and improve your technique, go for Ultimate.
Once you've purchased a marking package (or the Ultimate Course), you complete a mock exam and submit your script via the assignment activity on our platform. You choose which mock you'd like marked.
Our tutors then mark your script and prepare a detailed feedback report, including examiner-style written comments, an annotated model answer and personalised guidance on where to improve.
You'll receive your marked script and feedback in your platform inbox, and we'll email you when it's ready. Standard turnaround is within 5 working days. Fast-track marking (quicker turnaround) is available as an add-on at checkout.
Access periods vary depending on what you purchase:
These periods give you plenty of time to prepare for your exam sitting. If you're covered by our Pass Assurance and don't pass, we'll continue supporting you — see our Pass Assurance policy for full details.
Yes. If you've already purchased a package and want to move to a higher tier, you can check which upgrade options are available by visiting our upgrade page (you'll need to be logged in to your account first).
This means you can start with a smaller package and upgrade later without losing anything you've already purchased.
Yes! Our free SBR package gives you 30 days of access to selected course materials, including a quick overview of the paper, Chapter 1 video lessons with worked examples, targeted practice questions from Section A and Section B, and a timed mini-mock so you can experience the exam format first-hand.
No credit card required — simply sign up and start studying.
We offer a Pass Assurance policy. If you've completed at least 70% of your package and sit the exam but don't pass, we'll continue supporting you until you succeed. Full details, including eligibility requirements, are available on our Pass Assurance page.
We also offer a 7-day money-back guarantee. If the course doesn't meet your expectations, simply contact our team within 7 days of purchase and we'll process your refund.
Absolutely. Many of our students come to us after a previous attempt. The advantage is that you already know what the exam feels like and where you struggled.
Our mock marking service is particularly valuable for retakers — a tutor can pinpoint exactly where you're losing marks and give you targeted advice on how to improve. The Ultimate Course or standalone mock marking add-on are both excellent choices if you want that personalised feedback.
If you're short on time, the Revision Pack is designed for students who already have some knowledge and just need focused practice and diagnostics before the next sitting.
ACCA provides some excellent free resources, and we'd always encourage you to use them alongside any tuition provider.
What PTA adds is structure, practice and feedback. Our courses are built around a clear study plan with syllabus-mapped video lessons, concise notes and an interactive question bank. Our mock exams mirror the real SBR sitting, and our tutor marking gives you the kind of detailed, personalised feedback you won't get from self-marking alone.
We also work with trusted partners including Kaplan Publishing and BPP, so our materials are developed to professional standards.
Yes. Our ACCA Subscription gives you access to Master-level course content for one paper at a time — including video lectures, study notes, interactive question bank and 3 full mock exams. Summary notes are included. You can switch papers whenever you need to.
Monthly subscribers get rolling monthly access; annual subscribers get 12 months. Tutor-marked mocks are available as a paid add-on. You can cancel anytime.
Request refund within 7 days. Subscriptions cancellable at any time.
At Practice Tests Academy we combine clear, exam-focused video lessons with an extensive bank of practice questions and realistic mock exams. Our course is built around practice — not just theory so you learn the technical content and develop the exam technique needed to secure professional marks.
All purchases are paid upfront. If a one-off purchase doesn’t meet your expectations, request a full refund within 7 days of purchase. For clarity: the money-back guarantee applies to single purchases only. Subscriptions are excluded from the refund policy but can be cancelled at any time.
If you’re unsure which product best matches your study plan and exam date, our team is happy to advise. We design every question and video with the ACCA examiner in mind — practical, targeted and focused on helping you pass.
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