ACCA Syllabus Changes Summary

Strategic Business Reporting (SBR)

Topics new to the paper

F1(c) Discuss the impact on current issues on current reporting.

Topics leaving the paper

None.

Syllabus changes

The current issues section of the syllabus has been updated. The following text has been added to the current issues
section of the syllabus:
“This learning outcome may be tested by requiring the application of one or several existing standards to an
accounting issue. It is also likely to require and explanation of the resulting accounting implications (for example,
accounting for cryptocurrency in the Digital Age or accounting for the effects of a natural disaster and the
resulting environmental liabilities).”

In addition, ‘Sustainability reporting’ has been added to the list of examples of current issues relevant to the current
syllabus.

The following Exposure drafts have been added to the examinable documents list:
 ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a single transaction (Proposed
amendments to IAS12)
 ED/2019/6 Disclosure of Accounting Policies (Proposed amendments to IAS 1 and IFRS Practice Statement 2)

Significant changes to the September 2020 workbook

Chapter 7 ED/2019/5 Deferred Tax related to Assets and Liabilities arising from a single transaction (Proposed
amendments to IAS12) added to chapter
Chapters 12 - 13 Content significantly revised to improve understandability
Chapter 18 ‘Sustainability reporting’ added, chapter revised to show how sustainability reporting links to
integrated reporting

Chapter 20 Revised to reflect syllabus updates to current issues. ED/2019/6 Disclosure of Accounting Policies
(Proposed amendments to IAS 1 and IFRS Practice Statement 2) added to this chapter.

Exam format
From March 2020 CBE exams are being introduced.