2021年至2022年新ACCA考試大綱——FR考綱變化詳情！

來源: 正保會計網校編輯：澤 2021/03/12 10:54:16　字體：大小

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2021年到2022年ACCA考試大綱出來了！小編注意到，ACCA考試大綱當中SBL考綱變化率為1%！時間緊，任務重！為了能夠節省備考時間，一定要過來看看ACCA考試大綱具體在哪里發生了變化！

2021年至2022年新ACCA考試大綱——FR考綱變化詳情！

FR:September 2021to June 2022
Table 1 – changes to FR

Section and subject area	Syllabus content	Rationale
Throughout	Replaced ‘accounting standards’ with ‘IFRS Standards’	For clarification
B1 （b）	Changed to ‘Identify subsequent expenditure that may be capitalised, distinguishing between asset and expense items’	Replaced ‘capital and revenue items’ with asset and expense to reflect IFRS Standards and remove any ambiguity with the use of the word ‘capital’.
E 1 - 4	Employability and technology skills section added	To reflect the outcomes and demonstrable skills required for the FR examination, using the available technology