来源:高顿网校 发布时间:2019-05-22 11:44 责编:douguohua

  2019年9月开始,ACCA考试科目FR将施行新版考纲,高顿ACCA在这里提醒所有ACCA考生,在备考FR科目的时候一定要严格按照最新的考纲变化来复习。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。再送大家一个2019ACCA资料包,可以分享给小伙伴,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频
http://www.chinaacca.org/uploads/1903/42290-1Z30515312Y96.jpg
  Summary of changes to Financial Reporting(FR)

  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.

  Note of significant changes to study guide:

  ------Table 1–Deletions

  A2c)c)Explain and compute amounts using the following measures:

  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

  A2c)c)Explain and compute amounts using the following measures:

  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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