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SBL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！
FR:September 2021to June 2022
Table 1 – changes to FR
| Section and subject area | Syllabus content | Rationale |
| Throughout | Replaced ‘accounting standards’ with ‘IFRS Standards’ | For clarification |
| B1 （b） | Changed to ‘Identify subsequent expenditure that may be capitalised, distinguishing between asset and expense items’ | Replaced ‘capital and revenue items’ with asset and expense to reflect IFRS Standards and remove any ambiguity with the use of the word ‘capital’. |
| E 1 - 4 | Employability and technology skills section added | To reflect the outcomes and demonstrable skills required for the FR examination, using the available technology |
以上就是【2021年至2022年新ACCA考试大纲——FR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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