2019年9月ACCA FR考綱新變動(dòng)

　　2019年9月開始，ACCA考試科目FR將施行新版考綱，高頓ACCA在這里提醒所有ACCA考生，在備考FR科目的時(shí)候一定要嚴(yán)格按照最新的考綱變化來復(fù)習(xí)。以免漏掉重要的知識點(diǎn)。本次考綱的調(diào)整為常規(guī)調(diào)整，幅度并不大，主要的變化可參照下文。再送大家一個(gè)2019ACCA資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻　　Summary of changes to Financial Reporting(FR)
　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.
　　Note of significant changes to study guide:
　　------Table 1–Deletions
　　A2c)c)Explain and compute amounts using the following measures:
　　i)historical cost
　　ii)current cost
　　iii)net realisable value
　　iv)present value of
　　future cash flows
　　v)fair value
　　This learning outcome has been updated to reflect the revised Conceptual Framework for Financial Reporting®(March,2018)
　　-------Table 2–Additions
　　A2c)c)Explain and compute amounts using the following measures:
　　i)historical cost
　　ii)current cost
　　iii)value in use
　　v)fair value
　　This learning outcome has been updated to reflect the revised Conceptual Framework for Financial Reporting®(March,2018)