[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-0-en-105":3,"doc-seo-159581-105":59,"doc-detail-159581-en":131},{"code":4,"msg":5,"data":6},0,"success",[7,13,18,23,28,33,38,43,48,51,55],{"id":8,"doc_module":4,"doc_module_name":9,"category_name":10,"show_sort_weight":11,"slug":12},1,"Document","Story & Novel",90,"story-novel",{"id":14,"doc_module":4,"doc_module_name":9,"category_name":15,"show_sort_weight":16,"slug":17},2,"Literature",80,"literature",{"id":19,"doc_module":4,"doc_module_name":9,"category_name":20,"show_sort_weight":21,"slug":22},4,"Exam",70,"exam",{"id":24,"doc_module":4,"doc_module_name":9,"category_name":25,"show_sort_weight":26,"slug":27},5,"Comic",60,"comic",{"id":29,"doc_module":4,"doc_module_name":9,"category_name":30,"show_sort_weight":31,"slug":32},6,"Technology",50,"technology",{"id":34,"doc_module":4,"doc_module_name":9,"category_name":35,"show_sort_weight":36,"slug":37},7,"Healthcare",40,"healthcare",{"id":39,"doc_module":4,"doc_module_name":9,"category_name":40,"show_sort_weight":41,"slug":42},8,"Research & Report",30,"research-report",{"id":44,"doc_module":4,"doc_module_name":9,"category_name":45,"show_sort_weight":46,"slug":47},9,"Religion & Spirituality",20,"religion-spirituality",{"id":46,"doc_module":4,"doc_module_name":9,"category_name":49,"show_sort_weight":46,"slug":50},"World Cup","world-cup",{"id":52,"doc_module":4,"doc_module_name":9,"category_name":53,"show_sort_weight":52,"slug":54},10,"Lifestyle","lifestyle",{"id":56,"doc_module":4,"doc_module_name":9,"category_name":57,"show_sort_weight":24,"slug":58},19,"General","general",{"code":4,"msg":60,"data":61},"ok",{"site_id":62,"language":63,"slug":64,"title":65,"keywords":66,"description":67,"schema_data":68,"social_meta":124,"head_meta":126,"extra_data":128,"updated_unix":130},105,"en","fa2-and-ffafa-examinable-documents-september-2020-to-august-2021-financial-accounting","FA2 and FFA/FA Examinable Documents September 2020 to August 2021 - FINANCIAL ACCOUNTING","","This document outlines the examinable financial accounting standards for FA2 and FFA/FA for the period September 2020 to August 2021. It specifies that the listed documents are the latest issued/passed prior to September 1st, 2019, and will be examinable in CBEs from September 2020 onwards. Notably, documents may be examinable even if their effective date is in the future. The study guide is recommended for a more in-depth understanding of the examination scope and should be read alongside this list. The document provides a detailed list of International Accounting Standards (IAS® Standards) and International Financial Reporting Standards (IFRS® Standards) that are examinable, including IAS 1, IAS 2, IAS 7, IAS 10, IAS 16, IAS 27, IAS 28, IAS 37, IAS 38, IFRS 3, IFRS 10, and IFRS 15. Additionally, 'The Conceptual Framework for Financial Reporting' is also listed as examinable. Each standard is marked with checkmarks indicating its examinability for FA2 and FFA/FA respectively.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/fa2-and-ffafa-examinable-documents-september-2020-to-august-2021-financial-accounting/159581/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/fa2-and-ffafa-examinable-documents-september-2020-to-august-2021-financial-accounting/159581.png","ImageObject",300,407,{"name":92,"@type":93},"Ezra","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-29","2026-08-29",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",16,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"What is the time period covered by these examinable documents?","Question",{"text":113,"@type":114},"These examinable documents apply to the period from September 2020 to August 2021.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"Which accounting standards are included in the examinable list?",{"text":118,"@type":114},"The list includes various International Accounting Standards (IAS) such as IAS 1, IAS 2, IAS 7, IAS 10, IAS 16, IAS 27, IAS 28, IAS 37, and IAS 38, as well as International Financial Reporting Standards (IFRS) like IFRS 3, IFRS 10, and IFRS 15. The Conceptual Framework for Financial Reporting is also examinable.",{"name":120,"@type":111,"acceptedAnswer":121},"When will these documents become examinable?",{"text":122,"@type":114},"The documents listed will be examinable in CBEs (Computer-Based Examinations) from September 2020 onwards, even if their effective date is in the future.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},159581,1788019841,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":8,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":81},1099514068035,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","| FA2 and FFA/FA Examinable Documents September 2020 to August 2021\u003Cbr>FINANCIAL ACCOUNTING\u003Cbr>The documents listed as being examinable are the latest that were issued/passed prior to 1st September | 2019 and will be examinable in CBEs from September 2020.\u003Cbr>Documents may be examinable even if the effective date is in the future.\u003Cbr>The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined. The study guide should be read in conjunction with the examinable documents list. |\n| --- | --- |\n| Title FA2 FFA/FA International Accounting Standards\u003Cbr>(IAS®Standards)/International Financial\u003Cbr>Reporting Standards (IFRS®Standards) IAS 1 Presentation of Financial Statements ✓ ✓ IAS 2 Inventories ✓ ✓ IAS 7 Statement of Cash Flows ✓ IAS 10 Events after the Reporting Period ✓ IAS 16 Property, Plant and Equipment ✓ ✓ IAS 27 Separate Financial Statements ✓ IAS 28 Investments in Associates and Joint Ventures ✓ IAS 37 Provisions, Contingent Liabilities and Contingent Assets ✓ ✓ IAS 38 Intangible Assets ✓ IFRS 3 Business Combinations ✓ IFRS 10 Consolidated Financial Statements ✓ IFRS 15 Revenue from contracts with customers ✓ ✓ Other Statements The Conceptual Framework for Financial Reporting ✓ ✓ |  |\n\n1","cbCaif5Oext1FEcE","https://ap.wps.com/l/cbCaif5Oext1FEcE","pdf",137914,"English","# FA2 and FFA/FA Examinable Documents September 2020 to August 2021\n## FINANCIAL ACCOUNTING\n## International Accounting Standards (IAS® Standards)/International Financial Reporting Standards (IFRS® Standards)","[{\"question\":\"What is the time period covered by these examinable documents?\",\"answer\":\"These examinable documents apply to the period from September 2020 to August 2021.\"},{\"question\":\"Which accounting standards are included in the examinable list?\",\"answer\":\"The list includes various International Accounting Standards (IAS) such as IAS 1, IAS 2, IAS 7, IAS 10, IAS 16, IAS 27, IAS 28, IAS 37, and IAS 38, as well as International Financial Reporting Standards (IFRS) like IFRS 3, IFRS 10, and IFRS 15. The Conceptual Framework for Financial Reporting is also examinable.\"},{\"question\":\"When will these documents become examinable?\",\"answer\":\"The documents listed will be examinable in CBEs (Computer-Based Examinations) from September 2020 onwards, even if their effective date is in the future.\"}]","FA2 and FFA/FA Examinable Documents September 2020 to August 2021 - FINANCIAL ACCOUNTING | PDF"]