您所在的位置: 首页 > ACCA > 资讯中心 > 19年ACCA FR考试科目考纲变化情况!

19年ACCA FR考试科目考纲变化情况!

责任编辑:泽稷小编 发表时间:2019-07-11 0:00:00 浏览次数:56次

       ACCA FR考试科目是ACCA考试中比较重要的一部分,同学们如果需要备考ACCA考试的话可一定要多注意一下各个科目在今年的考纲变化,下面泽稷小编就先来为同学们介绍一下ACCA FR考试科目的情况!

       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)》》ACCA考试备考资料免费领取


19年ACCA FR考试科目考纲变化情况!


       -------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)

       关于ACCA FR考试阶段的考纲变动情况泽稷小编就先介绍到这里了,同学们对于ACCA考试还有什么疑问的话可以到我们泽稷网校的官网进行查询。

  

       相关资讯:ACCA考试一次可以报考几门?