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FA.FFA syllabus and study guide 2020-21 FINAL
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2020年-2021年ACCA考試大綱：FA財務(wù)會計
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Change of Syllabus
FA: September 2020 to August 2021
Table 1 – changes to FFA/FA
Section and subject area | Syllabus content | Rationale |
B1 (b) | Removed (vi) fair presentation Added (vi) prudence | We have removed fair presentation as the concept is covered by ‘faithful representation’ at B1 (a) (ii). Prudence is added to reflect the emphasis given to the concept in the amended Conceptual Framework for Financial Reporting |
D1 (e) | (e) Account for discounts allowed [S] (f) Account for discounts received.[S] | Split the accounting for discounts allowed and discounts received into two syllabus outcomes to better reflect the different accounting treatment required for discounts allowed under IFRS 15 Revenue from Contracts with Customers |
G2 (a) | Removed ‘participating interest’ | For clarification |
G2 (c ) | Describe the principle of the equity method of accounting for Associate entities[K] | For clarification that only Associate entities are examinable and not Joint Arrangements |
In the current update to the FFA/FA FA1 and FA2 exams, please note that the amended Conceptual Framework for Financial Reporting issued by the IASB March 2018 will apply | For clarification |
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