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Hi sir, i failed my march exam and can’t take the june exams because it has been cancelled due to the virus. I only can sit for the exam in September 2020. I realise 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.
Syllabus is more or less the same – there’s a new ED on disclosure of accounting policy changes. Please watch my lecture on current issues and see Chapter 33 in OT notes.
Sorry to hear about your result.
Will we be tested on cryptocurrencies ? Because this isn’t in the syllabus but there is a technical article on cryptocurrencies in the ACCA website.
He can test any sort of transaction – just wants to see how you could apply IFRS.
In future, please ask each question in a separate thread.
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