ACCA SBR Syllabus 2026 to 2027: Areas A to G

The ACCA Strategic Business Reporting syllabus

ACCA's SBR-INT study guide for September 2026 to June 2027 has seven areas, A to G. The last, employability and technology skills, is about using the exam's tools well.

Study guide	September 2026 to June 2027
Areas	A to G
Builds on	Financial Reporting, at the Applied Skills level

Study guide

September 2026 to June 2027

Areas

A to G

Builds on

Financial Reporting, at the Applied Skills level

The seven areas

A Fundamental ethical and professional principles
B The financial reporting framework
C Reporting the financial performance of a range of entities
D Financial statements of groups of entities
E Interpret financial and non-financial information for different stakeholders
F The impact of changes and potential changes in accounting regulation
G Employability and technology skills

Area C is the widest

It runs from revenue, non-current assets, financial instruments and leases to employee benefits, income taxes, provisions, share-based payment, fair value, presentation under IFRS 18, and other issues such as government grants, going concern, related parties and the IFRS for SMEs.

What changed for 2026 to 2027

ACCA's summary of changes lists one: in area F, the outcome on the IFRS Sustainability Disclosure Standards moved from intellectual level 2 to level 3.

Try 3 questions

Short questions in the course’s own format, not ACCA’s: the exam itself is all written.

Question 1 · Course practice question · Syllabus C42 marks

Leases

Langdon Co builds a moulding machine to a customer's design and leases it to that customer for nine years. The machine's economic life is ten years and the present value of the lease payments is 93% of its fair value. Only that customer could use the machine without major modification.

How should Langdon Co, the lessor, account for the lease at commencement? (2 marks)

As a finance lease, recognising a receivable at the undiscounted total of the paymentsAs an operating lease, since title stays with Langdon CoAs a finance lease, with all the payments as revenue on day oneAs a finance lease, recognising a receivable for its net investment

Question 2 · Course practice question · Syllabus C62 marks

Income taxes

Marlow Co is preparing the consolidated financial statements of the Marlow group.

For which two of the following does the group recognise no deferred tax liability? (2 marks)

Tick 2A fair value increase in a subsidiary's land recognised on acquisition, where the tax base is unchangedGoodwill arising on the acquisition of a subsidiary, where the goodwill is not deductible for taxDevelopment costs capitalised in 2026 that were fully deducted for tax when they were paidUndistributed profits of a subsidiary, where Marlow Co controls the timing of dividends and none is expected in the foreseeable futureA revaluation surplus on land recognised in other comprehensive income

Question 3 · Course practice question · Syllabus D22 marks

Associates and joint arrangements

Kelso Co and Langdon Co each own 50% of Vance Co, a company that processes ore at a single plant. Decisions about Vance Co's activities need both owners to agree. As a company, Vance Co owns its plant and owes its own debts. Under the owners' agreement, Vance Co may sell its output only to Kelso Co and Langdon Co, each takes half of it, and the prices they pay are set to cover all of Vance Co's costs, including its loan repayments.

How should Kelso Co account for its interest in Vance Co in its consolidated financial statements? (2 marks)

As a financial asset at fair value through profit or lossAs a joint venture, using proportionate consolidationAs a joint operation: its share of Vance Co's assets, liabilities, revenue and expensesAs a joint venture, using the equity method, because Vance Co is a separate company that owns its plant and owes its own debts

Questions people ask

What does SBR build on?

ACCA's study guide says SBR assumes the knowledge of the Applied Skills level, including preparing and analysing financial reports for single entities and groups. It also says SBR is directly underpinned by Financial Reporting.

Does the SBR syllabus include sustainability reporting?

Yes. Area F covers the IFRS Sustainability Disclosure Standards, including climate-related disclosures and the key differences from the European Sustainability Reporting Standards.

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