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Changes from June 2020 to September 2020 ACCA exams

Forums › ACCA Forums › ACCA SBR Strategic Business Reporting Forums › Changes from June 2020 to September 2020 ACCA exams

  • This topic has 1 reply, 2 voices, and was last updated 6 years ago by Avatarf6ali.
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  • April 13, 2020 at 8:59 am #567794
    AvatarAnuja Nair
    Member

    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.

    April 14, 2020 at 11:32 am #568209
    Avatarf6ali
    Member

    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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