新用戶掃碼下載
掃碼下載APP
及時(shí)接收考試資訊及
備考信息
2021年至2022年新ACCA考試大綱——SBR考綱變化詳情！
2021年到2022年ACCA考試大綱出來了！小編注意到，ACCA考試大綱當(dāng)中SBR考綱變化率為9%！時(shí)間緊，任務(wù)重！為了能夠節(jié)省備考時(shí)間，一定要過來看看ACCA考試大綱具體在哪里發(fā)生了變化！
SBR （INT）:September 2021to June 2022
Amendments to SBR （INT）
| Section and subject area | Syllabus content | |
| A1 and A2 | Fundamental ethical and professional principles | This has been rationalised into one syllabus area A1 to remove overlaps and repetitions. The coverage has not therefore fundamentally changed. |
| A2c moved to C11d | Identify related parties and assess the implications of related party relationships in the preparation of corporate reports.[3] | No change to the syllabus coverage however related parties can be examined without an ethical component so it is more appropriate under the general heading of C11 Other reporting issues |
| C11b | Discuss and apply the principles behind the initial recognition and subsequent measurement of a biological asset or agricultural produce.[2] | Removed as very specialist area that requires more knowledge than IAS 41 to effectively report on. Note it remains within the FR syllabus and is therefore assumed knowledge for SBR |
| C5a | Discuss and apply the accounting treatment of short term and long term employee benefits, termination benefits and defined contribution and defined benefit plans. [3] | Added ‘termination benefits’ for completeness with regards coverage of IAS 19 Employee Benefits |
| G 1 -4 | Employability and technology skills section added | To reflect the outcomes and demonstrable skills required for the SBR examination, using the available technology. |
| E1c | Appraise the impact of environmental, social, and ethical factors on additional performance measures.[3] | Added ‘a(chǎn)dditional for clarity but syllabus coverage remains unchanged. Amended ‘measurement’ to ‘measures’ to tie in with E1a |
| E1d | Discuss how sustainability reporting is evolving and the importance of effective sustainability reporting | Moved from F1c as no longer a current issue as it becomes more traditional /embedded in corporate reporting |
| E1e | Discuss how integrated reporting improves the understanding of the relationship between financial and non-financial performance and of how a company creates sustainable value | For clarity, increased the focus on stakeholder perspective rather than detailed knowledge of the Integrated Reporting Framework |
| F1c | Discussion of solutions to current issues in financial reporting | Updating for current issues and clarifying the scope and include examples such as digital assets and global events |
| F1c | Discussion of solutions to current issues in financial reporting | Removed 1.Accounting policy changes and 3. Defined benefit plan amendments, curtailment or settlement as now incorporated in the main IFRS standards and added Presentation and Disclosures to reflect the Exposure Draft （see Examinable Documents）. |
以上就是【2021年至2022年新ACCA考試大綱——SBR考綱】具體變化了！正保會(huì)計(jì)網(wǎng)校將為ACCA考生提供更多有關(guān)ACCA考綱咨詢，還有ACCA老師陪你一同走在ACCA備考路上，讓我們一起互幫互助，一起拿下ACCA證書！ACCA老師介紹>>
點(diǎn)擊即可下載全科ACCA考試大綱>>
·更多咨詢：
推薦閱讀
相關(guān)資訊
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)