自2019年9月开始，ACCA考试中的FR考试将使用新的考试大纲。因此在备考FR时，一定要根据最新考纲的要求去学习和复习，以免漏掉重要的知识点。本次考纲的调整为常规调整，幅度并不大，主要的变化可参照下文。
Summary of changes to Financial Reporting (FR)
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers, students, regulatory and advisory bodies and learning providers.
Note of significant changes to study guide:
------Table 1 – Deletions
A2c) c) Explain and compute amounts using the following measures :
i) historical cost
ii) current cost
iii) net realisable value
iv) present value of
future cash flows
v) fair value
This learning outcome has been updated to reflect the revised Conceptual Framework for Financial Reporting® (March,2018)
-------Table 2 – Additions
A2c) c) Explain and compute amounts using the following measures :
i) historical cost
ii) current cost
iii) value in use
v) fair value
This learning outcome has been updated to reflect the revised Conceptual Framework for Financial Reporting® (March,2018)
