2020年-2021年ACCA考试大纲：SBR战略商业报告
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Change of Syllabus
SBR: September 2019 to June 2020
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. The main areas which have been added to the syllabus are summarised in the table below.
Table 1 – Amendments to SBR (INT)
Section and subject area | Syllabus content |
F1(c) Discuss the impact of current issues in corporate reporting. The following examples are relevant to the current syllabus.[3]: 1. the revised Conceptual Framework for Financial Reporting 2. Accounting policy changes 3. Materiality in the context of financial reporting 4. Defined benefit plan amendments, curtailment or settlement 5. Management commentary 6. Developments in sustainability Reporting | This learning outcome has been updated to reflect contemporary current issues |
