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Financial Reporting FR Syllabus September 2021 to June 22
- July 30, 2021
- Posted by: zeeshan hassan
- Category: Uncategorized
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Hey Buddies,
ACCA has just issued a Syllabus for Finance Reporting FR for September 2021 to June 22 and here are the topics included the new topics as well
- The need for a conceptual framework and characteristics of useful information
- Recognition and measurement
- Regulatory framework
- the concepts and principles of groups and consolidated financial statements
- IAS 16 Property plant and equipment
- IAS 20 Government grants
- IAS 23 Borrowing Cost
- IAS 40 Investment properties
- IAS 36 Impairment
- IAS 2 Inventory
- IAS 41 Biological Assets
- IFRS 9 Financial Instruments
- IFRS 16 Leases
- IAS 37 Provisions, Contingent Liabilities, and Contingent Assets
- IAS 10 Event after the reporting period
- IAS 12 Taxation
- IFRS 5 Held for sale and discontinued operations
- IAS 21 Foreign Currency Transactions
- Preparation of single entity financial statements (Final Accounts)
- Consolidation
- Ratio Analysis
- Use computer technology to efficiently access and manipulate relevant information
- work on relevant response options, using available functions and technology, as would be required in workplace
- Navigate windows and computer screens to create and amend responses to exam requirements using appropriate tools
- Present data and information effectively, using appropriate tools
In the what are the new topics:
- Use computer technology to efficiently access and manipulate relevant information
- work on relevant response options, using available functions and technology, as would be required in workplace
- Navigate windows and computer screens to create and amend responses to exam requirements using appropriate tools
- Present data and information effectively, using appropriate tools
which topic is no more part of FR
Cash flows , but it can still be examinable as it is carried forward knowledge from FA