自2019年9月開始，ACCA考試中的FR考試將使用新的考試大綱。因此在備考FR時，一定要根據(jù)最新考綱的要求去學(xué)習(xí)和復(fù)習(xí)，以免漏掉重要的知識點(diǎn)。本次考綱的調(diào)整為常規(guī)調(diào)整，幅度并不大，主要的變化可參照下文。

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

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

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)