从2019年9月开始,ACCA考试科目SBR将要采取新的考纲,新考纲和以往的内容差距并不是很大,只做了一些简单的微调,调整的主要内容涉及了以下几个方面:网盘下载,2019年ACCA全科学习资料大礼包!
1.the revised Conceptual Framework for Financial Reporting
2.Accounting policy changes
3.Materiality in the context of financial reporting
4.Defined benefit plan amendments,curtailment or settlement
5.Management commentary
6.Developments in sustainability Reporting