ACCA SBR SPARK Notes: Section A

Fundamental Ethical and Professional Principles

What you'll learn
- Assess potential ethical threats to the fundamental principles in a given scenario.
- Recommend and justify appropriate courses of action to resolve ethical conflicts.
- Distinguish between changes in accounting policies, accounting estimates, and corrections of errors in practical scenarios.
- Apply the correct accounting treatment and disclosure for changes in policies, estimates and errors to determine their impact on the financial statements.

Requirements
- You should have covered the ACCA SBR syllabus content.

Description
ACCA SBR SPARK Notes: Section A - Fundamental Ethical and Professional PrinciplesPrepare for your ACCA Strategic Business Reporting (SBR) examinations with our SPARK Notes video series. This series is led by an experienced facilitator and is designed for efficient revision, helping to enhance your technical knowledge and build confidence in your understanding of the syllabus.

To help you stay ahead for the ACCA Strategic Business Reporting (SBR) September 2025 to June 2026 exam sittings, this SPARK Notes series provides focused coverage of fundamental ethical principles and the basis of preparation of financial statements.

Led by Sunway TES CAE’s experienced facilitators, this video series is designed to cover:

Professional Behaviour, Ethics and Compliance

Review the application of fundamental ethical principles, focusing on integrity, objectivity, and professional competence.

Identify and discuss key threats to ethical compliance, including self-interest, intimidation, and familiarity.

IAS 8 Basis of Preparation of Financial Statements

Explain the key concepts within IAS 8, including the assessment of going concern.

Clarify the accounting treatment and disclosure for changes in accounting policies, changes in accounting estimates, and the correction of errors.

This video series ensures you are focusing on what matters for these topics, providing a comprehensive summary to refresh your knowledge after you have covered the full syllabus.

This SPARK Notes series is delivered in a video-only format, where the lecturer explains each component of the standard. It is ideal for students seeking a concise and effective revision tool to reinforce their learning after completing their main studies. By the end of the course, you will have a clearer understanding of these fundamental SBR topics and a stronger grasp of the key principles needed to achieve exam success.

Who this course is for:
- Students preparing for the ACCA SBR exam in December 2025 to June 2026.
- Students aiming to acquire knowledge in ACCA SBR.
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