2020年-2021年ACCA考试大纲：FR财务报告

普通来源：正保会计网校 2020-03-12

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Change of Syllabus

FR: September 2020 to June 2021

Table 1 –Deletions

Section and subject area

Syllabus content

A2c)

c) Explain and compute amounts using the following measures : [2]

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

Section and subject area

Syllabus content

A2c)

c) Explain and compute amounts using the

following measures : [2]

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)

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