Introduction to ABI/PLS Exam Preparation Course

By enrolling in this ABI/PLS course you will be taking an important step towards passing your upcoming ACCA Strategic Professional exam. 

The Strategic Professional Exams are benchmarked at a UK Masters degree level. They are designed to integrate technical expertise with real world situations and are a step up from the ACCA Applied Skills exams and any previous exams you may have taken at diploma or undergraduate degree level.

There is an assumption that you will already have a strong base of technical knowledge. Having this technical knowledge, whilst essential, is not however enough to obtain a pass. To pass you have to show that you can appropriately apply the technical knowledge you have in the context set out in the exam question. The video lectures for the learning stage are designed to build on your base technical knowledge developed from your previous studies and to illustrate how you need to apply the knowledge.

ACCA – Strategic Business Reporting

The aim of the syllabus is to discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of managements’ stewardship and the information needs of a diverse group of stakeholders.

The syllabus for Strategic Business Reporting, assumes knowledge acquired at the Fundamentals level including the core technical capabilities to prepare and analyse financial reports for single and combined entities. The syllabus requires students to examine corporate reporting from a number of perspectives, not only from the point of view of the preparer of corporate reports, but also from the perspective of a variety of different stakeholders such as finance providers. The syllabus further requires the assessment and evaluation of the reporting decisions made by management and their implications for a range of stakeholders and entities. It also explores the professional and ethical responsibilities of the accountant to these stakeholders.

The subject matter of the syllabus requires students to have a cohesive understanding of the IASB’s Conceptual Framework for Financial Reporting and to use the Framework as a basis for judgement in applying International Financial Reporting Standards in corporate reports. The syllabus considers both the principles and practices of IFRS ® Standards and
uses these principles as a basis for the preparation of the financial statements of single entities and groups.

Exam Preparation
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Not Applicable
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