2019年9月开始，ACCA考试科目FR将施行新版考纲，高顿ACCA在这里提醒所有ACCA考生，在备考FR科目的时候一定要严格按照最新的考纲变化来复习。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。

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　　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)