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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.
It 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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