Financial Accounting and Reporting (IFRS)The Financial Accounting and Reprting (IFRS) syllabus aims to enable you to prepare complete single entity and consolidated financial statements, and extracts from those financial statements, covering a wide range of International Financial Reporting Standards (IFRS Standards). You will also be required to explain accounting and reporting concepts and ethical issues, and the application of IFRS Standards to specified single entity or group scenarios.

This syllabus aim to provide you with an understanding of how an organisation develops

identify capital requirements of businesses

A The conceptual and regulatory framework for financial reporting

including the associated documents and processes

uncertainty and complexity

The aim of this syllabus is to develop knowledge and understanding of the underlying principles and concepts relating to Maintaining Financial Records and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements

The Strategic Business Leader syllabus assumes knowledge acquired in the ACCA exam Business and Technology (BT)

Ethics and Professional Practice learning outcomes:

harnessing digital technologies and aligning these with more traditional operational and strategic tools will be essential

F Professional ethics

The role of the management accountant is becoming ever more central to the success of an organisation

budgeting and budgetary control