Page 377 - SBR Integrated Workbook STUDENT S18-J19
P. 377

Current issues






                           What is a ‘current issue’?




               1.1   Current issues

               The SBR syllabus identifies the following current issues:


                    the revision of the Framework

                    disclosures

                    materiality

                    sustainability

                    primary financial statements


                    management commentary


               1.2   Studying current issues

               The examining team has emphasised the importance of wider reading. You should
               look at recent articles published on the ACCA website:


                    http://www.accaglobal.com/gb/en/member/ab/cpd-ab.html





































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