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自2019年9月开始，ACCA考试中的FR考试将使用新的考试大纲。因此在备考FR时，一定要根据考纲的要求去学习和复习，以免漏掉重要的知识点。本次考纲的调整为常规调整，幅度并不大，主要的变化可参照下文。
Summary of changes to Financial Reporting (FR)
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.
Note of significant changes to study guide:
| Table 1 – Deletions | ||
| Section and subject area | Reason for change | |
| A2c) | c) Explain and compute amounts using the following measures : 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 | Reason for change | |
| A2c) | c) Explain and compute amounts using the following measures : 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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