jennyren2014 (Jenny) 铁杆会员
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发表于:2015-07-14 20:31 [只看楼主] [划词开启]

ACCA 9月份备考已经开始了,为了学员能够更好地通过考试,小编给大家分享9月份ACCA考纲的新变化。希望大家都能努力备考,顺利通过考试。



The syllabuses and what you need to know 

You may be aware that ACCA refreshes it syllabus once a year, and that this update takes effect from September each year. Our policy of making these annual updates ensures that your qualification stays up to date and reflects the changing demands of employers, but without the need to make huge changes at any point in time.

      Many students have told us that they are interested in planning their studies ahead of the September session and would like to know what syllabus changes may affected them.

Overall, the changes in syllabus between June 2015 and September 2015 are not extensive. In many cases, there are no changes at all, or only a small number of changes. Therefore, the September 2015 exam session not only offers students a great opportunity to maximise their chances of success but also provides students with earlier resit opportunities from the June exams.

To support you in your learning where changes are significant, the examining teams usually produce technical articles, so keep an eye on the resources on the website.

      Additionally, you can visit our September 2015 pages, which offer a one-stop guide to finding all the key information for this session.  Here, you can find access to fully updated materials for September 2015 from our Approved Content Providers and find tuition in your area and online. These pages are being updated regularly as more and more tuition providers tell us their learning provision for September 2015.

Remember, exam entry for the September 2015 session opens to all students on 6 July 2015 and is open until 10 August. The Syllabus and Study Guides for exams from September 2015 are already available on the website, but here is a summary of how the exams that will be offered in the September 2015 session are affected by the syllabus updates:

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
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

最后编辑于:2015-07-14 20:38
分类: 财会考试

标签: ACCA

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