9月ACCA考试大纲变化
2015年9月,ACCA在中国上海、北京、广州、南京四个城市开放试行考试。此次考试可参与笔考的科目是F5-P7。现将官方公布的科目考试大纲的部分变化整理给到大家知悉,以便合理安排接下去的学习计划。
F5, Performance Management
|
No changes |
F6 (UK), Taxation
|
No changes |
F7 Financial Reporting
|
Two areas of the syllabus will be examined under new accounting standards: IFRS 9, Financial Instruments, and IFRS 15, Revenue from Contracts with Customers |
F8, Audit and Assurance |
No changes |
F9, Financial Management |
Newer sources of finance for SMEs have been added |
P1, Governance, Risk and Ethics
|
A1 c) amended to include private sector
|
P2, Corporate Reporting
|
Syllabus coverage of revenue has been amended to reflect IFRS 15, Revenue from Contracts with Customers
|
P3, Business Analysis |
Two new outcomes added to syllabus:
|
P4, Advanced Financial Management |
No changes to syllabus |
P6, Advanced Taxation |
No changes to syllabus |
P7, Advanced Audit and Assurance
|
Subject area E6 (The audit of performance information (pre-determined objectives) in the public sector) has been re-written
|
英国官网原文,可参考 http://www.accaglobal.com/gb/en/student/sa/news/sept15-exams.html
关于9月考试报考的相关问题可点击 https://acca.gaodun.com/news/1591.html 了解更多, 或者在线咨询我们的老师。