9月ACCA考试大纲变化-高顿教育ACCA培训机构官方网站

9月ACCA考试大纲变化

2015年07月27日
16:22
作者：Mercy
来源：未知
阅读：（180）

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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。现将官方公布的科目考试大纲的部分变化整理给到大家知...

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。

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