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Hi sir, I realized the study guide for SBR International September 2020 has a small change compared to June 2020.
The September syllabus requires us to discuss the impact of current issues in corporate reporting. This learning outcome may be tested by requiring the application of one or several existing standards to an accounting issue. It is also likely to require and explanation of the resulting accounting implications (for example, accounting for cryptocurrency in the Digital Age or accounting for the effects of a natural disaster and the resulting environmental liabilities). The following examples are relevant to the current syllabus:
1. Accounting policy changes 2. Materiality in the context of financial reporting 3. Defined benefit plan amendments, curtailment or settlement 4. Management commentary 5. Sustainability Reporting
All these current issues were also covered in the June syllabus. So how is it different now ? Could you please explain ? I’m confused.
Syllabus changes for all exams are discussed in the following link:
https://opentuition.com/acca/changes-from-june-2020-to-september-2020-acca-exams/
If you still have any query, you can start a thread in Ask the Tutor Forum for SBR.
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