2021年至2022年新ACCA考試大綱——SBR考綱變化詳情！

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來源: 正保會計網校編輯：澤 2021/03/12 11:02:37　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SBR考綱變化率為9%！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——SBR考綱變化詳情！

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）.