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2020年-2021年ACCA考試大綱：FR財務報告
正保會計網校為您提供2020年-2021年ACCA全科考試大綱，點擊下方即可免費下載 FR財務報告 2020-2021年考試大綱》》
Change of Syllabus
FR: September 2020 to June 2021
Table 1 –Deletions
Section and subject area | Syllabus content |
A2c) c) Explain and compute amounts using the following measures : [2] i) historical cost ii) current cost iii) net realisable value iv) present value of future cash flows v) fair value | This learning outcome has been updated to reflect the revised Conceptual Framework for Financial Reporting? (March, 2018) |
Table 2 –Additions
Section and subject area | Syllabus content |
A2c) c) Explain and compute amounts using the following measures : [2] i) historical cost ii) current cost iii) value in use v) fair value | This learning outcome has been updated to reflect the revised Conceptual Framework for Financial Reporting? (March, 2018) |
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