Before the change, P2 had two parts, namely, Area A and Area B. There was only one big question in Section A and three questions in Section B. Choose any two.
After the change, SBR also has two parts: A section and B section, and A section becomes two problems. Part B has also been changed from three questions to two questions, and both of them are required.
2. The content of the exam is different.
Before the change, this big problem in P2 A requires candidates to prepare consolidated statements, and also involves a small number of moral issues.
After the change, Part A of SBR replaced a big problem of P2 with two small problems.
Section of SBR? A, the first question does not require candidates to prepare complete consolidated statements, but only requires candidates to calculate part of the statements to understand accounting? Principle. The second question gives the situation, investigates the report and moral issues.
3. Changes in the syllabus
P2 should examine the contents of complex groups in consolidated statements, but SBR deleted this point and stopped examining this knowledge point. In addition, this reform of SBR adds another performance measurement to the E part of the examination syllabus.
Extended data
ACCA application rules:
Anyone who has a college degree or above recognized by the Ministry of Education can sign up as an official student of ACCA.
Students from institutions of higher learning recognized by the Ministry of Education can sign up as formal students of ACCA after successfully completing the freshman course examination.
Applicants who do not meet 1 and 2 registration qualifications may also apply to take the FIA (Accounting Basis) Basic Financial Qualification Examination first.
After completing three courses: Basic Business Accounting (FAB), Basic Management Accounting (FMA) and Basic Financial Accounting (FFA), and completing the ACCA basic vocational module, you can obtain the ACCA business accounting qualification certificate, and you can enter the skills course examination without taking the ACCAF 1-F3 courses.
ACCA official website -SBR retake guide