2019年9月ACCA SBR考綱變化

來源: 正保會計網校編輯：正保會計網校 2019/05/22 15:29:33　字體：大小

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自2019年9月ACCA考試開始，SBR將要采用新考綱。新的考綱調整幅度并不大，只是進行了一些微調，調整的主要內容如下如所示：

ACCA官方的考綱正文如下：

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 reflect contemporary current issues the current syllabus.[3]:	This learning outcome has been updated to
	1. the revised Conceptual Framework for Financial Reporting
	2. Accounting policy changes
	3. Materiality in the context of financial reporting
	4. Defined benefit planamendments, curtailment or settlement
	5. Management commentary
	6. Developments in sustainability Reporting