官方白金级机构4006008011

9月ACCA考试大纲变化

  • 2015年07月27日 16:22 
  • 作者:Mercy
  • 阅读:(180)
2023ACCA备考资料
财务英语入门 历年真题答案 2023考纲白皮书 2023考前冲刺资料 高顿内部名师讲义 高顿内部在线题库
摘要:2015年,在北京、上海、广州、南京四个地区,新增9月份考试,此次考试可参与笔考的科目是F5-P7。现将官方公布的科...

      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


A7 b) amended to include the Mendelow matrix


New A9 e) added to include examination of the 3 Es and public value in public sector governance


B1 c) amended to make more explicit reference to fraud and error in respect of internal control

P2, Corporate Reporting

 

Syllabus coverage of revenue has been amended to reflect  IFRS 15, Revenue from Contracts with Customers


Syllabus coverage of financial instruments has been amended to reflect the final version of IFRS 9,Financial Instruments


Some changes to the content of the list of exposure drafts and discussion papers that are examinable

P3, Business Analysis

Two new outcomes added to syllabus:


Discuss how big data can be used to inform and implement business strategy


Discuss how the finance function has transformed to enabling an accountant to have a key role in the  decision making process from strategy formulation and implementation to its impact on business performance

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。

  • 上一篇:没有了
  • 下一篇:没有了
领取资料 在线咨询