2021年到2022年ACCA考试大纲出来了!小编注意到,ACCA考试大纲当中FA考纲变化率为1%!时间紧,任务重!为了能够节省备考时间,一定要过来看看ACCA考试大纲具体在哪里发生了变化!
FA/FAA:September 2021to August 2022
Amendments to FA
Section and subject area | Syllabus content | |
D4 | Tangible non current assets | Wording updated in c), d) to replace ‘capital and expenses’ with ‘asset’ or ‘asset expenditure’ and expenses’ |
F1 | Statements of financial position | Clarified ‘reserves’ by inserting ‘equity’ to b) and c) to make terminology more consistent with IFRS |
以上就是【2021年至2022年新ACCA考试大纲——FA考纲】具体变化了!正保会计网校将为ACCA考生提供更多有关ACCA考纲咨询,还有ACCA老师陪你一同走在ACCA备考路上,让我们一起互帮互助,一起拿下ACCA证书!ACCA老师介绍>>
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