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Hi, can someone please advise why would the examiner/ACCA take a few of the Technical articles from the website for the AAA subject? The Key Audit Matters; Audit Reporting, Forensic accounting; Estimates and Financial Reporting Matters are no longer among the technical articles for AAA. Thanks.
This one is still there:
https://www.accaglobal.com/an/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/forensic-accounting.htmlThe KAMs article would have been a technical update article to help students transition from F8 without KAMs to P7 with KAMs and also for retake students who cannot afford new texts. As that was now some time ago ACCA will presume that students are now coming to AAA with knowledge of KAMs from AA and understanding from a relevant text.
The ED Accounting Estimates is no longer examinable as it is no longer ED but the revised standard that is examinable. ACCA should (of course) remove articles when then are superseded.
Please see my posts on this post https://opentuition.com/topic/current-issues-45/ in conjunction with syllabus area “G Current issues and developments” https://www.accaglobal.com/gb/en/student/exam-support-resources/professional-exams-study-resources/p7/syllabus-study-guide/p7-international-int-syllabus-study-guide.html#
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