从2019年9月开始,ACCA考试科目SBR将要采取新的考纲,新考纲和以往的内容差距并不是很大,只做了一些简单的微调,调整的主要内容涉及了以下几个方面:
  1.the revised Conceptual Framework for Financial Reporting
  2.Accounting policy changes
  3.Materiality in the context of financial reporting
  4.Defined benefit plan amendments,curtailment or settlement
  5.Management commentary
  6.Developments in sustainability Reporting
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