從2019年9月開始,ACCA考試科目SBR將要采取新的考綱,新考綱和以往的內(nèi)容差距并不是很大,只做了一些簡單的微調(diào),調(diào)整的主要內(nèi)容涉及了以下幾個方面:
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
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