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2020年-2021年ACCA考试大纲:SBR战略商业报告

来源: 正保会计网校 编辑:小编 2020/03/12 14:56:25 字体:

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 SBR战略商业报告 2020-2021年考试大纲》》


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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限时免费资料

  • 近10年A考汇总

    历年样卷

  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

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