新用戶掃碼下載
FA.FFA syllabus and study guide 2020-21 FINAL
掃碼下載APP
及時(shí)接收考試資訊及
備考信息
2020年-2021年ACCA考試大綱：FA財(cái)務(wù)會(huì)計(jì)
正保會(huì)計(jì)網(wǎng)校為您提供2020年-2021年ACCA全科考試大綱，點(diǎn)擊下方即可免費(fèi)下載 FA 2020-2021年考試大綱》》
Change of Syllabus
FA: September 2020 to August 2021
Table 1 – changes to FFA/FA
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 |
推薦閱讀
相關(guān)資訊
Jessie主講：《FR 財(cái)務(wù)報(bào)告》免費(fèi)聽(tīng)
張宏遠(yuǎn)主講：《MA 管理會(huì)計(jì)》免費(fèi)聽(tīng)
何 文主講：《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
歷年樣卷
-
考試大綱
-
詞匯表
-
報(bào)考指南
-
考官文章
-
思維導(dǎo)圖
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)