[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-seo-25259-105":3,"detail-sidebar-cat-0-en-105":57,"doc-detail-25259-en":107},{"code":4,"msg":5,"data":6},0,"ok",{"site_id":7,"language":8,"slug":9,"title":10,"keywords":11,"description":12,"schema_data":13,"social_meta":50,"head_meta":52,"extra_data":54,"updated_unix":56},105,"en","acca-syllabus-changes-20242025","ACCA Syllabus Changes 2024–2025","","Guidance for ACCA Qualification exam students transitioning from the 2023/24 syllabus to the 2024/25 syllabus covering September 2024 through June 2025, with notes on exceptions for LW variants, TX and ATX, and separate availability for Applied Knowledge. Details how syllabus updates affect key Strategic Business Reporting (SBR-INT, SBR-UK) study areas, including addition and amendment of learning outcomes focused on sustainability reporting and IFRS Sustainability Disclosure Standards. Specifies expected application of climate-related risk and opportunity assessment, ethical implications of non-compliance, evaluation of information usefulness, investor issues testing, and further amendments such as subleases (C4b) and financial statement structure and content emphasis (C10d).",{"@graph":14,"@context":49},[15,34],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/document/","Document",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/document/exam/","Exam",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/document/acca-syllabus-changes-20242025/25259",4,{"url":32,"name":10,"@type":35,"author":36,"headline":10,"publisher":39,"fileFormat":42,"description":12,"dateModified":43,"datePublished":43,"encodingFormat":42,"isAccessibleForFree":44,"interactionStatistic":45},"DigitalDocument",{"name":37,"@type":38},"Emma Wilson","Person",{"url":19,"name":40,"@type":41},"DocShare","Organization","application/pdf","2026-05-07",true,{"@type":46,"interactionType":47,"userInteractionCount":4},"InteractionCounter",{"@type":48},"ViewAction","https://schema.org",{"og:url":32,"og:type":51,"og:title":10,"og:site_name":40,"og:description":12},"article",{"robots":53,"canonical":32},"index,follow",{"doc_id":55,"site_id":7},25259,1778191702,{"code":4,"msg":58,"data":59},"success",[60,64,68,71,76,81,86,91,96,99,103],{"id":22,"doc_module":4,"doc_module_name":25,"category_name":61,"show_sort_weight":62,"slug":63},"Story & Novel",90,"story-novel",{"id":26,"doc_module":4,"doc_module_name":25,"category_name":65,"show_sort_weight":66,"slug":67},"Literature",80,"literature",{"id":33,"doc_module":4,"doc_module_name":25,"category_name":29,"show_sort_weight":69,"slug":70},70,"exam",{"id":72,"doc_module":4,"doc_module_name":25,"category_name":73,"show_sort_weight":74,"slug":75},5,"Comic",60,"comic",{"id":77,"doc_module":4,"doc_module_name":25,"category_name":78,"show_sort_weight":79,"slug":80},6,"Technology",50,"technology",{"id":82,"doc_module":4,"doc_module_name":25,"category_name":83,"show_sort_weight":84,"slug":85},7,"Healthcare",40,"healthcare",{"id":87,"doc_module":4,"doc_module_name":25,"category_name":88,"show_sort_weight":89,"slug":90},8,"Research & Report",30,"research-report",{"id":92,"doc_module":4,"doc_module_name":25,"category_name":93,"show_sort_weight":94,"slug":95},9,"Religion & Spirituality",20,"religion-spirituality",{"id":94,"doc_module":4,"doc_module_name":25,"category_name":97,"show_sort_weight":94,"slug":98},"World Cup","world-cup",{"id":100,"doc_module":4,"doc_module_name":25,"category_name":101,"show_sort_weight":100,"slug":102},10,"Lifestyle","lifestyle",{"id":104,"doc_module":4,"doc_module_name":25,"category_name":105,"show_sort_weight":72,"slug":106},19,"General","general",{"code":4,"msg":58,"data":108},{"doc_id":55,"user_id":109,"nickname":37,"user_avatar":110,"doc_module":4,"category_id":33,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":11,"file_id":111,"file_url":112,"file_type":113,"file_size":114,"view_count":4,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":92,"language":115,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":11,"faqs":11,"seo_title":116,"seo_description":12,"update_tm":56,"read_time":117},3848291630094,"https://eur-avatar.wpscdn.com/davatar_085a072bc5b1113ac321206ff7593b45","cbCailWYbMe89Kcs","https://ap.wps.com/l/cbCailWYbMe89Kcs","pdf",5944070,"English","ACCA Syllabus Changes 2024–2025 | PDF",23]