新用户扫码下载
扫码下载APP
及时接收考试资讯及
备考信息
2021年至2022年新ACCA考试大纲——SBR考纲变化详情！
2021年到2022年ACCA考试大纲出来了！小编注意到，ACCA考试大纲当中SBR考纲变化率为9%！时间紧，任务重！为了能够节省备考时间，一定要过来看看ACCA考试大纲具体在哪里发生了变化！
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 ‘additional 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考试大纲——SBR考纲】具体变化了！正保会计网校将为ACCA考生提供更多有关ACCA考纲咨询，还有ACCA老师陪你一同走在ACCA备考路上，让我们一起互帮互助，一起拿下ACCA证书！ACCA老师介绍>>
点击即可下载全科ACCA考试大纲>>
·更多咨询：
推荐阅读
相关资讯
新用户扫码下载
京公网安备 11010802023314号