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Change of Syllabus
MA: September 2020 to August 2021
Section and subject area | Syllabus content | Rationale |
A2 | Sources of data | A2d – This is a new learning outcome |
B | Data analysis and statistical techniques | This is a new syllabus area |
B1 | Sampling methods | Learning outcomes B1a and B1b were previously A2d and A2e. |
B2 | Forecasting techniques | Learning outcomes B2a and B2b were previously A3i and A3h Learning outcomes B2c, B2d, B2e, B2f, B2g, B2h, B2i, B2j, B2k, B2l, B2m, B2n, B2o and B2p were previously C2a, C2b, C2c, C2d, C2e, C2f, C2h, C2i, C2j, C2k, C2l, C2m, C2n and C2g respectively |
B3 | Summarising and analysing data | This is a new section of the syllabus |
B4 | Spreadsheets | Learning outcomes B4a and B4b were previously C2o and C2p |
FA: September 2019 to August 2020
Table 1 – changes to FFA/FA
Section and subject area | Syllabus content | Rationale |
B1 (b) | Removed (vi) fair presentation Added (vi) prudence | We have removed fair presentation as the concept is covered by ‘faithful representation’ at B1 (a) (ii). Prudence is added to reflect the emphasis given to the concept in the amended Conceptual Framework for Financial Reporting |
D1 (e) | (e) Account for discounts allowed [S] (f) Account for discounts received.[S] | Split the accounting for discounts allowed and discounts received into two syllabus outcomes to better reflect the different accounting treatment required for discounts allowed under IFRS 15 Revenue from Contracts with Customers |
G2 (a) | Removed ‘participating interest’ | For clarification |
G2 (c ) | Describe the principle of the equity method of accounting for Associate entities[K] | For clarification that only Associate entities are examinable and not Joint Arrangements |
In the current update to the FFA/FA FA1 and FA2 exams, please note that the amended Conceptual Framework for Financial Reporting issued by the IASB March 2018 will apply | For clarification |
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