2020年-2021年ACCA考试大纲：FA财务会计

B1 (b)

Removed (vi) fair presentation

Added (vi) prudence

We have removed fair presentation as

the concept is covered by ‘faithful

representation’ at B1 (a) (ii).

Prudence is added to reflect the

emphasis given to the concept in the

amended Conceptual Framework for

Financial Reporting

D1 (e)

(e) Account for discounts allowed [S] (f) Account for discounts received.[S]

Split the accounting for discounts

allowed and discounts received into two

syllabus outcomes to better reflect the

different accounting treatment required

for discounts allowed under IFRS 15

Revenue from Contracts with Customers

G2 (a)

Removed ‘participating interest’

For clarification

G2 (c )

Describe the principle of the equity

method of accounting for Associate

entities[K]

For clarification that only Associate

entities are examinable and not Joint

Arrangements

In the current update to the FFA/FA

FA1 and FA2 exams, please note that

the amended Conceptual Framework

for Financial Reporting issued by the

IASB March 2018 will apply

For clarification