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Syllabus changes

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FR Exams › Syllabus changes

  • This topic has 1 reply, 2 voices, and was last updated 3 years ago by P2-D2.
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  • Author
    Posts
  • September 14, 2021 at 9:01 pm #635751
    maan23
    Participant
    • Topics: 1
    • Replies: 0
    • ☆

    Hello Sir,
    I wanted some clarification regarding following

    In the syllabus IAS is replaced by IFRS throughout, is material within the relevant standard same or changes to IAS/IFRS have also been made by international accounting standards board.

    Secondly a new syllabus area E have been added, will only skills regarding that will be tested or any theoretical aspects could be tested too.

    September 17, 2021 at 8:12 pm #635923
    P2-D2
    Keymaster
    • Topics: 4
    • Replies: 7171
    • ☆☆☆☆☆

    Hi,

    There have been no changes to the technical content within the FR syllabus. An IAS is the same as an IFRS, there is no difference. Originally all we had were IASs but as standards developed they were replaced by an IFRS instead. So originally leases were governed by IAS 17 but following changes to the standard they are now covered by IFRS 16.

    Thanks

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