Paper Overview
Strategic Business Reporting (SBR) is the advanced financial reporting paper at Strategic Professional level. It builds on Financial Reporting (FR) by requiring professional judgement, critical evaluation and the ability to advise on complex, multi-standard scenarios.
SBR has been significantly updated to incorporate IFRS 18 (Presentation and Disclosure in Financial Statements), IFRS 19 (Subsidiaries without Public Accountability), climate-related disclosures, and expanded sustainability reporting content. IFRS 18 replaced IAS 1 and is now examinable — ensure your study materials reflect this.
Exam Format
The full module-by-module breakdown for this paper is being finalised. In the meantime, use the AI Study Agent for personalised SBR guidance, or check back soon.
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