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ACCA Free Resources
All ACCA study material, organised by level. Pick your level, choose a paper, and download the notes you need.
Applied Knowledge
The foundation level of ACCA
Applied Skills
Practical finance skills
Strategic Professional
The final, advanced level
SBL
Strategic Business Leader
Essential · Notes · PDF SBRStrategic Business Reporting
Essential · 40 chapters · click to open AFMAdvanced Financial Management
Option · Notes · PDF APMAdvanced Performance Mgmt
Option · Notes · PDF ATXAdvanced Taxation
Option · Notes · PDF AAAAdvanced Audit & Assurance
Option · Notes · PDFAt Strategic Professional you take both essentials (SBL, SBR) and choose any two options from AFM, APM, ATX and AAA. SBR chapter-wise notes are below.
SBR · Strategic Business Reporting
SBR Notes — all 40 chapters
The complete SBR syllabus — from IFRS standards and group accounting to integrated and sustainability reporting. Search a chapter and download the notes.
40 chapters
Ethics & Conceptual Framework
1
The Professional and Ethical Duty of the Accountant
2
Conceptual Framework for Financial Reporting
Financial Statements & Policies
3
Presentation of Financial Statements
IAS 1
4
Statement of Cash Flows
IAS 7
5
Accounting Policies, Estimates and Errors
IAS 8
6
Events After the Reporting Period
IAS 10
Reporting Standards (Single Entity)
7
Revenue from Contracts with Customers
IFRS 15
8
Property, Plant and Equipment
IAS 16
9
Borrowing Costs
IAS 23
10
Intangible Assets
IAS 38
11
Impairment of Assets
IAS 36
12
Investment Property
IAS 40
13
Leases
IFRS 16
14
Inventories
IAS 2
15
Provisions, Contingent Liabilities and Contingent Assets
IAS 37
16
Employee Benefits
IAS 19
17
Share-Based Payment
IFRS 2
18
Income Taxes
IAS 12
19
Foreign Currency Transactions
IAS 21
20
Financial Instruments
IFRS 9, IFRS 7, IAS 32
21
Fair Value Measurement
IFRS 13
22
Earnings Per Share
IAS 33
23
Operating Segments
IFRS 8
24
Related Party Disclosures
IAS 24
25
Interim Financial Reporting
IAS 34
26
Non-Current Assets Held for Sale and Discontinued Operations
IFRS 5
27
Agriculture
IAS 41
28
Exploration and Evaluation of Mineral Resources
IFRS 6
29
Insurance Contracts (Overview)
IFRS 17
Group Accounting & Consolidation
30
Business Combinations
IFRS 3
31
Consolidated Financial Statements
IFRS 10
32
Joint Arrangements
IFRS 11
33
Investments in Associates and Joint Ventures
IAS 28
34
Separate Financial Statements
IAS 27
35
Disclosure of Interests in Other Entities
IFRS 12
36
Group Accounting — Complex Consolidation
Analysis & Wider Reporting
37
Interpretation of Financial Statements
38
Integrated Reporting
39
Sustainability Reporting (Overview)
IFRS Sustainability Standards
40
Current Issues and Emerging Developments in Corporate Reporting
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