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Revised Conceptual Framework by IASB in March 2018

Forums › ACCA Forums › ACCA FR Financial Reporting Forums › Revised Conceptual Framework by IASB in March 2018

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Kim Smith.
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  • January 19, 2019 at 5:26 pm #502707
    criskolan
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    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.

    January 20, 2019 at 4:10 pm #502805
    Kim Smith
    Keymaster
    • Topics: 135
    • Replies: 8312
    • ☆☆☆☆☆

    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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