Syllabus 大纲内容
The Strategic Business Reporting (SBR) exam requires you to demonstrate your ability to make strategic business reporting decisions. Set within the corporate reporting environment you will be tested on concepts, theories, principles and crucially your ability to apply this knowledge to real life scenarios.
课程老师：
Steve Chen
FCCA, ACMA, CGMA, CMA, MCSI, MSc
累计教授超过7000名学生（全球）
Steve has had quite a career already. Starting off as an auditor, he moved to working as a finance director in Hong Kong for a global consultancy company. Nowadays, Steve works as the managing director for aSn education company, where he maintains a wide variety of clients whom he advises professionally regarding IFRS practical implementation.
In 2017, the Guandong University of Foreign Studies appointed Steve as their accounting industry professor. On top of this, he is a lecturer for several professional qualifications such as ACCA and CIMA, amongst others; back in 2017, one of his students became the first winner of the ACCA P4 Advanced Financial Management exam in Slovakia.
Back in mainland China, Steve now trains finance directors on how to apply IFRS and is the author of the book ‘The No.1 No-Nonsense Basic Financial Accounting Theory Handbook – Based on the new IFRS Conceptual Framework’ ISBN: 9789887939528.
采摘南瓜的步骤
请点击以下视频，对应每一章知识点。
如果你都能听得懂，恭喜你离成为专业的国际注册会计师不远了！
第一章：存货准则 IAS 2 Inventories
存货准则在SBR的考察不像在FR的考察那样简单，这个准则在SBR考试里会站在一个新高度对学生进行考察。
第二章：固定资产减值损失准则 IAS 36 Impairment of assets
资产减值损失在SBR主要考察关于CGU and reversal的处理
