Dear Tutors/Friends,
Do you have an idea if the revised conceptual framework applicable for June19 xams or is it for 2020. Thanks in advance for your comments.
ACCA Forums
FRRevised Conceptual Framework by IASB in March 2018
7y ago#1It is NOT yet examinable - it will be examinable from September 2019. However, for SBR (only), the ED is examinable. (IFRS-related EDs are not examinable in FR (F7) or auditing exams.)
Every candidate should know the ACCA's examinable "cutoff" rule which applies to all financial reporting and auditing exams:
"The documents listed as being examinable are the latest that were issued by 1 September 2017 and will be examinable in September 2018, December 2018, March 2019 and June 2019 examination sessions."
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