2019年9月ACCA SBR考纲变化

来源: 正保会计网校编辑：正保会计网校 2019/05/22 15:29:33　字体：大小

考试安排	报考时间	考试费用	准考证	考场规则
考试科目	考试难度	通过率	学习指导	免费资料

自2019年9月ACCA考试开始，SBR将要采用新考纲。新的考纲调整幅度并不大，只是进行了一些微调，调整的主要内容如下如所示：

ACCA官方的考纲正文如下：

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 reflect contemporary current issues the current syllabus.[3]:	This learning outcome has been updated to
	1. the revised Conceptual Framework for Financial Reporting
	2. Accounting policy changes
	3. Materiality in the context of financial reporting
	4. Defined benefit planamendments, curtailment or settlement
	5. Management commentary
	6. Developments in sustainability Reporting