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ACCA – The main changes of the new syllabus of Strategic Business Reporting

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Fanny Choi, Kaplan SBR lecturer, is star lecturer in all aspects of Corporate Reporting. She has been involving in teaching professional exam preparatory programs in HK over 13 years. There are many changes on the exam syllabus, she advises exam candidates to carefully read her finding below before preparing for examination:

 

Old  New
Examination format Section A – 1 case, compulsory and
Section B – 2 out of 3 questions to be chosen.
No choice of questions in Section B.
Exam answer approach –
Consolidated financial
statements
Section A question is related to computation of
Consolidated financial statements and analyze some
accounting treatments and ethical issues.
No substantial changes in the syllabus content, the style
of the new exam will be different – taking a more holistic view of reporting.
Knowledge question Section A – case includes 35 marks which is related to
preparation of either consolidated statement of financial position or consolidated statement of cashflows.
No transitional consolidation type question but
need to analyze the consolidated financial statement items
(e.g. calculation of goodwill, calculate the gain or loss
on the sale of investment.)
Exam answer approach –
Ethical issues
Section A only includes 7-8 marks question on the ethical issue. More focus on the ethical and accounting implication of
financial statements, rather than only to produce the result.

 

Kaplan SBR Course Dec 2018 diet
Course Duration (Education + Revision)– Start of September to End of November

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