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2020年-2021年ACCA考试大纲：FR财务报告
正保会计网校为您提供2020年-2021年ACCA全科考试大纲，点击下方即可免费下载 FR财务报告 2020-2021年考试大纲》》
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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