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2020年-2021年ACCA考試大綱:SBR戰(zhàn)略商業(yè)報告

來源: 正保會計網(wǎng)校 編輯:小編 2020/03/12 14:56:25 字體:

正保會計網(wǎng)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 SBR戰(zhàn)略商業(yè)報告 2020-2021年考試大綱》》


SBR INT - Sept 20 - June 21 SG FINAL


Change of Syllabus


SBR: September 2019 to June 2020

ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers, students, regulatory and advisory bodies and learning providers. The main areas which have been added to the syllabus are summarised in the table below.

Table 1 – Amendments to SBR (INT)

Section and subject area

Syllabus content

F1(c)

Discuss the impact of current issues in corporate reporting. The following examples are relevant to the current syllabus.[3]:

1. the revised Conceptual Framework for Financial Reporting

2. Accounting policy changes

3. Materiality in the context of financial reporting

4. Defined benefit plan amendments, curtailment or settlement

5. Management commentary

6. Developments in sustainability Reporting

This learning outcome has been updated to reflect contemporary current issues


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