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ACCA · Strategic Professional

ACCA Strategic Business Reporting (SBR)

Master the application of accounting standards and the reporting of complex financial information to stakeholders.

  • Strategic Professional
  • 44 chapters · 195 lectures
  • ≈ 79 hours of video
  • Taught by Sai Manikanta Pedamallu

Tuition for this paper

₹15,000full course

Enrol in SBR

ACCA exam fee (paid to ACCA): £185. No GST for individual students. Need a GST invoice for input credit? Ask us — 18% GST is added. Manual UPI has no extra charge; cards and net banking through Razorpay add 2% + GST (2.36%).

This course includes

  • Learn from a Qualified ACCA.
  • Pre recorded content accessible via laptop, PC, Android mobiles, Android Tabs, I-Phones, and I-Pads.
  • 3× views per lecture with 6 months' validity. Extended free until you pass — just ask.
  • 24*7 tutor support on Telegram and WhatsApp.
  • Soft copies of Materials provided within the Course fee.
  • Digital Class Notes – Shared as PDF Files via Google Drive.
  • Student shall be added to the telegram group of the subject after enrollment.

About the paper

What ACCA SBR covers

Strategic Business Reporting is a high-level paper focusing on the accountability of finance professionals to stakeholders. It goes beyond the mechanics of preparing group accounts to require candidates to explain and justify the reporting choices made in complex, real-world scenarios in line with IFRS and other regulatory requirements. The paper demands a conceptual understanding of financial reporting issues and the ability to critically evaluate and communicate their strategic implications.

SBR is a compulsory Strategic Professional essential, alongside SBL.

What you will learn

  • The impact of regulatory and ethical issues on strategic business reporting.
  • Detailed application of complex accounting standards and current reporting issues.
  • Advanced techniques for preparing and presenting group financial statements.
  • How to report on performance, financial position, and cash flows to various stakeholders.
  • Critically evaluating and communicating the strategic implications of reporting choices.

Course index

SBR lectures, chapter by chapter

44 chapters and 195 recorded lectures, about 79 hours in total. Open a chapter to see each lecture and its length.

010. Introduction Videos

4 lectures · 02:21:05
  1. 0.01 Faculty Intro00:15:49
  2. 0.02 SBR Intro Video00:56:06
  3. 0.03 Introduction to SBR00:29:28
  4. 0.04 SBR Syllabus and Sequence00:39:42

0201.IFRS Foundation

2 lectures · 00:42:30
  1. 1.1 Intro to reporting00:22:46
  2. 1.2 IFRS Foundation00:19:44

0302. Conceptual Framework

4 lectures · 01:41:25
  1. 2.1 Conceptual Framework 100:26:44
  2. 2.2 Coneptual Framework 200:44:14
  3. 2.3 Coneptual Framework 300:14:11
  4. 2.4 Capital Maintenace00:16:16

0404. IFRS - 13 - Fair Value

1 lectures · 00:33:21
  1. 4. IFRS - 13 - Fair Value00:33:21

0505. IAS 16 - PPE

4 lectures · 01:57:35
  1. 5.1 IAS 16 - PPE - Part 100:39:16
  2. 5.2 IAS 16 - PPE - Part 200:34:20
  3. 5.3 IAS 16 - Revaluation concepts Part 300:35:20
  4. 5.4 PPE Question00:08:39

0606. IAS 40 - Investment Proper

1 lectures · 00:29:07
  1. 6. IAS 40 - Investment Properties00:29:07

0707. IAS 38 - Intangible Assets

1 lectures · 00:26:32
  1. 7. IAS 38 - Intangible Assets00:26:32

0808. IAS 36 - Impairment

3 lectures · 00:50:19
  1. 8.1 IAS 36 - Impairment00:23:10
  2. 8.2 Impairment Reversal00:08:25
  3. 8.3 IAS 36 - Impairment - CGU and Recap00:18:44

0909. IAS 20 - Govt Grants and G

1 lectures · 00:38:41
  1. 9. IAS 20 - Govt Grants and Govt Assistance00:38:41

1010. IAS 23 - Borrowing Costs

3 lectures · 01:18:23
  1. 10. IAS 23 - Borrowing Costs00:30:12
  2. 10.1 IAS 23 - Borrowing Costs00:28:05
  3. 10.2 IAS 23 - Borrowing Costs Questions00:20:06

1111. IFRS 5 - NCAHFS and DISC O

1 lectures · 00:47:54
  1. 11. IFRS 5 - NCAHFS and DISC OP00:47:54

1212. IAS 2 - Inventories

1 lectures · 00:44:42
  1. 12. IAS 2 - Inventories00:44:42

1313. IAS 41 - Biological Assets

1 lectures · 00:21:57
  1. 13. IAS 41 - Biological Assets00:21:57

1414. IAS 37 - Provisions CL CA

1 lectures · 01:07:07
  1. 14. IAS 37 - Provisions_CL_CA01:07:07

1515. IAS 10 - Events after RD

1 lectures · 00:24:59
  1. 15. IAS 10 - Events after RD00:24:59

1616. IAS 33 - EPS

5 lectures · 01:22:22
  1. 16.1 IAS 33 EPS - Issue and Buy Back00:27:26
  2. 16.2 IAS 33 - EPS with Bonus Issue00:09:30
  3. 16.3 IAS 33 - EPS with Right Issue00:21:38
  4. 16.4 IAS 33 - EPS - Note Points00:02:23
  5. 16.5 Diluted EPS00:21:25

1717. IAS 8 - Policies estimate

1 lectures · 00:51:03
  1. 17. IAS 8 - Policies estimates and Errors00:51:03

1818. IAS 21 - Forex

2 lectures · 00:35:26
  1. 18.1 IAS 21 - Forex00:27:43
  2. 18.2 IAS 21 - Criticism00:07:43

1919. IAS 12 - Income Taxes

2 lectures · 00:57:02
  1. 19.1 IAS 12 - Current Tax00:19:31
  2. 19.2 IAS 12 - Deferred Tax00:37:31

2020. IFRS 15 - Revenue Recognit

7 lectures · 03:00:01
  1. 20.1 IFRS 15 - Revenue Reco01:14:17
  2. 20.2 IFRS 15 - Basic Repo00:06:48
  3. 20.3 IFRS 15 - Adv Repo00:08:29
  4. 20.4 IFRS 15 - contract costing00:38:18
  5. 20.5 IFRS 15 - Question00:07:47
  6. 20.6 IFRS 15 - Factoring of Receivables00:14:34
  7. 20.7 Modification to the contracts00:29:48

2121. IFRS 16 - Leases

6 lectures · 02:59:42
  1. 12.1 IFRS 16 - Leases00:40:17
  2. 12.2 IFRS 16 - Leases01:00:47
  3. 12.3 IFRS 16 - Leases00:21:30
  4. 12.4 IFRS 16 - Leases - Sale and Lease Back at Fai00:22:50
  5. 12.5 IFRS 16 - Leases - Sale and Leaseback not at00:17:56
  6. 12.6 IFRS 16 - Leases - Lessor Accounting and Sub00:16:22

2222. IFRS 9 - Financial Instrum

11 lectures · 06:54:09
  1. 01. IFRS 9 - Financial Instruments and Financial00:50:12
  2. 03. Financial Assets in Equity securities00:17:26
  3. 04. Financial liabilities and Equity00:52:15
  4. 05.1 Credit Risk - Financial Liabilities00:15:17
  5. 05.2 Credit Risk Allowances - Assets00:31:49
  6. 06. IFRS 9 - Originated Impaired Assets00:20:33
  7. 07. IFRS 9 - Derivative Accounting00:33:19
  8. 08. IFRS 9 - Embedded Derivatives00:29:46
  9. 09. IFRS 9 - Hedge Accounting01:14:47
  10. 09.1 IFRS 9 - Cash Flow Hedge Accounting00:32:44
  11. 14.2 Financial Assets in Debt securities and ERI00:56:01

2323. IFRS 8 - Operating Segment

3 lectures · 00:52:00
  1. 1. IFRS 8 - Operating Segments00:42:25
  2. 2. Disclosures of Operating Segments00:03:25
  3. 3. Criticisms against IFRS 800:06:10

2424. IFRS 1 - First time adopti

1 lectures · 00:47:15
  1. 1. IFRS 1 - First time IFRS00:47:15

2525. IAS 24 - Related Party Dis

2 lectures · 01:10:15
  1. 1. IAS 24 - Related Parties and Disclosures00:52:05
  2. 2. Questions00:18:10

2626. IAS 19 - Employee Benefits

7 lectures · 02:34:44
  1. 1. Employee benefits - Types00:17:58
  2. 2. Defined Contribution Plan00:23:18
  3. 3. Defined Benefit Plan00:55:13
  4. 4. Defined Benefit Plan - Questions00:11:38
  5. 5. Asset Ceiling00:12:16
  6. 6. Other Aspects and Disclosures00:12:34
  7. 7. IAS 19 - Criticisms00:21:47

2727. IFRS 2 - Share Based Payme

7 lectures · 03:19:46
  1. 1. Intro - Equity Based - Service Conditions01:06:37
  2. 2. Performance Conditions00:24:59
  3. 3. Modifications and Cancellations00:43:24
  4. 4. Cash settled Scheme00:34:31
  5. 5. Deferred Tax related to IFRS 200:17:15
  6. 6. Current Issues00:05:46
  7. 7. Intrinsic Value vs Fair Value of an Option00:07:14

2828. IFRS for SME

2 lectures · 00:17:49
  1. 1. SME - Intro00:08:23
  2. 2. SME - Part 200:09:26

2929. Groups and CSOFP

12 lectures · 05:29:32
  1. 01. Introduction to Groups00:37:29
  2. 02. Definitions00:10:08
  3. 03. Goodwill and Networth00:40:44
  4. 04. Recap of Networth of Sub00:03:13
  5. 05. Basic Consolidation of SOFP00:54:35
  6. 06. Purchase Consideration00:16:50
  7. 07. Adjustments in SOFP00:41:51
  8. 08. Intra group NCA transactions00:17:34
  9. 09. Adjustments in SOFP FInal00:26:57
  10. 10. Dec 19 Exam Question00:33:25
  11. 11. Dec 17 Exam Question00:15:28
  12. 12. Pyramid Question00:31:18

303. IFRS 18 Presentation and Disclosure in FS

10 lectures · 03:42:42
  1. 00. OLD - IAS 1 - Presentation of FS01:03:40
  2. 01. IFRS 18 - Intro Part 100:20:06
  3. 02. IFRS 18 - Intro Part 200:27:00
  4. 03. Comparison Between IAS 1 and IFRS 1800:06:54
  5. 04. The 5 Categories of Income and Expenses00:24:49
  6. 05. Presentation by Function vs Nature vs Hybrid00:15:30
  7. 06. Management Performance Measures (MPMs)00:23:39
  8. 07. Aggregation and Disaggregation00:09:46
  9. 08. Industry-Specific Examples00:18:21
  10. 09. Implementation, Disclosures, others00:12:57

3130. Consolidated Profit and Lo

3 lectures · 01:06:31
  1. 1. Consolidated PL00:30:38
  2. 2. CSOPL Q200:10:11
  3. 3. CSOPL Q300:25:42

3231. IAS 28

3 lectures · 01:22:58
  1. 1. Associates Intro00:16:28
  2. 2. Associates - Q100:38:25
  3. 3. Associates - Q200:28:05

3332. IFRS 11 - Joint Agreements

1 lectures · 00:26:29
  1. 1. IFRS 11 - Joint Agreements00:26:29

3433. Group Disposals

1 lectures · 00:17:41
  1. 1. Group Disposals00:17:41

3534. Changes in Group Structure

4 lectures · 01:59:46
  1. 1. Intro and Step Acquisitions00:54:39
  2. 2. Questions on Step Acquisitions00:10:21
  3. 3. Step Disposal00:27:58
  4. 4. Step Disposal Question00:26:48

3635. Foreign Exchange in Group

4 lectures · 01:10:12
  1. 1. Foreign Subsidiary00:18:45
  2. 2. Note Points00:06:12
  3. 3. Questions on Foregin Subsidiary00:41:25
  4. 4. Disposal of Foreign Subsidiary00:03:50

3736. Cash Flow Statements

14 lectures · 05:29:40
  1. 1. IAS 7 - CFS Intro00:33:47
  2. 1. IAS 7 - CFS Intro00:33:47
  3. 2. IAS 7 - CFS Format and Adjustments00:28:44
  4. 2. IAS 7 - CFS Format and Adjustments00:28:44
  5. 3. IAS 7 - CFS Q100:33:57
  6. 3. IAS 7 - CFS Q100:33:57
  7. 4. Group Cash Flows00:21:32
  8. 4. Group Cash Flows00:21:32
  9. 5. NCI and Associates in Group Cash Flows00:21:19
  10. 5. NCI and Associates in Group Cash Flows00:21:19
  11. 6. Forex in Group Cash Flows00:19:59
  12. 6. Forex in Group Cash Flows00:19:59
  13. 7. Criticisms against IAS 700:05:32
  14. 7. Criticisms against IAS 700:05:32

3837. Interpretation of Fin Stat

10 lectures · 03:42:32
  1. 1. Ratio Analysis - Operating Ratios00:35:07
  2. 1. Ratio Analysis - Operating Ratios00:35:07
  3. 2. Ratio Analysis - Liquidity Ratios00:25:33
  4. 2. Ratio Analysis - Liquidity Ratios00:25:33
  5. 3. Levarage Rations00:12:29
  6. 3. Levarage Rations00:12:29
  7. 4. Issues with Ratios and Exam Tips00:13:57
  8. 4. Issues with Ratios and Exam Tips00:13:57
  9. 5. Non Financial Perf Measures and Not for Profit00:24:10
  10. 5. Non Financial Perf Measures and Not for Profit00:24:10

3938. Ethical Conflicts

2 lectures · 00:34:06
  1. 1. Ethical Conflicts00:17:44
  2. 2. Ethics - Question00:16:22

4039.1 Technical Articles

4 lectures · 01:20:24
  1. 1. Crowd Funding00:28:04
  2. 2. ECL Model00:21:02
  3. 3. Accounting for Cryptocurrencies00:25:18
  4. 4. Shell vs Shelf Companies00:06:00

4139.2 Current Issues

4 lectures · 01:59:59
  1. Current Issues 100:41:50
  2. Current Issues 200:35:36
  3. Current Issues 300:23:29
  4. Current Issues 400:19:04

4239.3 Covid Impact

3 lectures · 01:11:29
  1. Covid Impact 100:36:03
  2. Covid Impact 200:20:37
  3. Covid Impact 300:14:49

4340. GRI, Integrated Reporting,

3 lectures · 00:54:47
  1. 1. Intro00:01:23
  2. 6.1 Integrated Reporting00:38:05
  3. 7. Global Reporting Initiative00:15:19

44Revision Module

32 lectures · 08:20:46
  1. 01. Intro to the Course00:08:16
  2. 05. Conceptual Framework - P100:23:26
  3. 06. Conceptual Framework - P200:11:07
  4. 07. IFRS 13 - Fair Value00:10:53
  5. 08. IAS 1 - Financial Statements00:13:55
  6. 09. IAS 8 Changes in AC Policies and Estimates00:13:29
  7. 10. IAS 16 - Property Pant and Equipment00:25:01
  8. 11. IAS 40 - Investments Properties00:14:52
  9. 12. IAS 38 - Intangible Assets00:15:24
  10. 13. IAS 36 - Impairment00:19:06
  11. 14. IFRS 5 - NCAHFS and DO00:15:48
  12. 15. IAS 20 - Govt Grants00:15:27
  13. 16. IAS 23 - Borrowing Costs00:14:10
  14. 17. IAS 2 - Inventory00:11:15
  15. 18. IAS 41 - Agriculture00:09:04
  16. 19.1 IAS 37 - Provs, CL, CA00:07:48
  17. 19.2 IAS 37 - Provs, CL, CA00:06:50
  18. 20. IAS 10 - Events after reporting date00:08:04
  19. 21. IAS 33 - Earnings per Share00:13:19
  20. 22. IAS 21 - Forex00:08:31
  21. 23. IAS 12 - Income Tax00:20:03
  22. 24. IFRS 16 - Leases00:27:27
  23. 25. IFRS 15 - Revenue from Contracts with Customer00:37:15
  24. 26. IFRS 9 - Financial Instruments00:31:01
  25. 26.2 IFRS 9 - Impairment of Fin Assets00:19:11
  26. 26.3 IFRS 9 - Derivatives and Hedge Accounting00:21:22
  27. 27. IAS 34 - Interim Financial Reporting00:07:02
  28. 28. IAS 19 - Employee Benefits00:19:49
  29. 29. IFRS - Share Based Payments00:31:54
  30. 30. IFRS 8 - Operating Segments00:08:09
  31. 31. IAS 24 - Related Party Transactions00:05:00
  32. 32. IFRS 1 - First Time Adoption of IFRS00:06:48

Free demo lectures

Watch SBR before you enrol

Concept of Profit and Loss vs Other Comprehensive Income. When to use OCI? What is Recycling of OCI?
Concept of Profit and Loss vs Other Comprehensive Income. When to use OCI? What is Recycling of OCI?
1.Conceptual Framework for Financial Reporting and SBR | ACCA | 2018 Latest updates
1.Conceptual Framework for Financial Reporting and SBR | ACCA | 2018 Latest updates
Introduction to Strategic Business Reporting (SBR) | ACCA | Syllabus | Exam Structure
Introduction to Strategic Business Reporting (SBR) | ACCA | Syllabus | Exam Structure
Accounting for Cryptocurrencies | SBR | ACCA | Technical Article | Bitcoin | Tether | Sep, Dec 2020
Accounting for Cryptocurrencies | SBR | ACCA | Technical Article | Bitcoin | Tether | Sep, Dec 2020
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Sai Manikanta Pedamallu, tutor for ACCA SBR

Your tutor

Sai Manikanta Pedamallu

CMA (US), ACCA (UK), CSCA (US), Dip IFRS, AFA (UK), MIPA (Aus), M.Com, M.B.A

A rare breed of educator who balances a high-stakes corporate career with a passion for transformative training. As the Director & GM of a software firm, Sai Manikanta brings the 'actual' world of finance and operations into the classroom. His credentials—spanning ACCA, CMA, and Triple Masters—are not just letters, but tools he uses to shape the next generation of global finance leaders.

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Frequently asked questions

How much does ACCA SBR coaching cost at Global Fin X?

₹15,000 for the full Strategic Business Reporting course. No GST for individual students. Need a GST invoice for input credit? Ask us — 18% GST is added. Manual UPI has no extra charge; cards and net banking through Razorpay add 2% + GST (2.36%).

What is the ACCA exam fee for Strategic Business Reporting (SBR)?

£185 (≈ ₹23,686), paid to ACCA when you book the exam at the standard entry deadline. It is separate from tuition. See the full ACCA fee breakdown.

Can I get an exemption from ACCA SBR?

No. Strategic Professional papers are not exempted for B.Com, CA or CMA India holders, so every route still needs SBL, SBR and two options.

How long is the SBR lecture access?

Recorded lectures come with 6 months of access, and each lecture can be viewed 3 times. If you cannot sit the exam or do not clear it, access is extended free until you pass, on request.

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