2020年-2021年ACCA考试大纲：MA管理会计

A2

Sources of data

A2d – This is a new learning outcome

B

Data analysis and statistical

techniques

This is a new syllabus area

B1

Sampling methods

Learning outcomes B1a and B1b were

previously A2d and A2e.

B2

Forecasting techniques

Learning outcomes B2a and B2b were

previously A3i and A3h

Learning outcomes B2c, B2d, B2e, B2f,

B2g, B2h, B2i, B2j, B2k, B2l, B2m, B2n,

B2o and B2p were previously C2a, C2b,

C2c, C2d, C2e, C2f, C2h, C2i, C2j, C2k,

C2l, C2m, C2n and C2g respectively

B3

Summarising and analysing data

This is a new section of the syllabus

B4

Spreadsheets

Learning outcomes B4a and B4b were

previously C2o and C2p

B1 (b)

Removed (vi) fair presentation

Added (vi) prudence

We have removed fair presentation as

the concept is covered by ‘faithful

representation’ at B1 (a) (ii).

Prudence is added to reflect the

emphasis given to the concept in the

amended Conceptual Framework for

Financial Reporting

D1 (e)

(e) Account for discounts allowed[S](f) Account for discounts received.[S]

Split the accounting for discounts

allowed and discounts received into two

syllabus outcomes to better reflect the

different accounting treatment required

for discounts allowed under IFRS 15

Revenue from Contracts with Customers

G2 (a)

Removed ‘participating interest’

For clarification

G2 (c )

Describe the principle of the equity

method of accounting for Associate

entities[K]

For clarification that only Associate

entities are examinable and not Joint

Arrangements

In the current update to the FFA/FA

FA1 and FA2 exams, please note that

the amended Conceptual Framework

for Financial Reporting issued by the

IASB March 2018 will apply

For clarification