2019年9月ACCA FA考纲变化情况

来源: 正保会计网校编辑：正保会计网校 2019/05/24 11:28:52　字体：大小

自2019年9月开始，ACCA考试中的FA考试将使用新的考试大纲。因此在备考FA时，一定要根据考纲的要求去学习和复习，以免漏掉重要的知识点。本次考纲的调整为常规调整，幅度并不大，主要的变化可参照下文：

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