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    2016.09-2017.08 ACCA最新最全考试大纲解读

    2016-04-08    来源:东方立品ACCA 东方立品ACCA

    ACCA annually reviews its qualification so that they fully meet the needs of stakeholders including employers , students, regulatory and advisory bodies and learning providers.
     
    徐开金老师
    ACCA业界最受信赖的徐开金老师对这次考试形式变革,做了切中要害的解读。徐开金老师认为:ACCA考试形式不断变化的目的是紧跟目前经济发展外部环境和最新的商业发展模式的变革。另外,考试应用形式改用客观选择题题、case分析选择题和场景应用题,大大提高了大纲考点的覆盖率,逐步从押题转向系统学习、深刻理解、高度应用的实用型考试。当然,对业内ACCA讲师也提出更高要求。东方立品ACCA讲师团队将在徐开金老师带领下,全面分析考试形式变化对考试成绩和通过率的影响,跟广大考生一起适应新的发展和变化。
     
    ACCA权威讲师
     
    小编整理了ACCA考试全科2016年9月-2017年8月的最新最全的考试大纲,希望对大家有所帮助!由于每门课的大纲变化截止时间不同,小编在每门课程后面标明了大纲的使用时间,方便大家查阅。
     
     
     
    1.F1&FAB (2016.09-2017.08)
     
    SUMMARY OF CHANGES
    There are no syllabus changes effective from September 2016 and the next update will be September 2017.
     
     
    2.F2&FMA (2016.09-2017.08)
     
    SUMMARY OF CHANGES
    These syllabus changes are effective from September 2016 and the next update will be September 2017.
    There are no changes to the syllabus.
     
     
    3.F3&FFA (2016.09-2017.08)
     
    SUMMARY OF CHANGES
    These syllabus changes take effect from 1st September each year.
    The detailed changes to the syllabus are summarised in the table below.
     
     

    4.F4 ENG(2016.09-2017.08)
     
     
    SUMMARY OF CHANGES
    The main areas that have been clarified in the syllabus (all were implicitly included) are shown in Table 1 below:
     
     

    5.F5(2016.09-2017.06)
     
    SUMMARY OF CHANGES
    There are changes to the syllabus and these are summarised in the table below.
     
     
    Additionally the exam format will change in September 2016. Please refer to “Approach to examining the syllabus” in this document.
    Approach to examining the syllabus
    The syllabus is assessed by a three-hour 15 minutes paper-based examination.
    All questions are compulsory. It will contain both computational and discursive elements. Some questions will adopt a scenario/case study approach.
    Section A of the exam comprises 15 multiple choice questions of 2 marks each.
    Section B of the exam comprises three questions comprised of 5 multiple choice questions.
    Section C of the exam comprises two 20 mark questions.
    The two 20 mark questions will come from decision making techniques, budgeting and control and/or performance measurement and control areas of the syllabus.
    The section A questions and the questions in section B can cover any areas of the syllabus.
    Candidates are provided with a formulae sheet.
     
     
    6.F6 (UK) (2016.09-2017.03)
     
    SUMMARY OF CHANGES
    The main areas that have been added to the syllabus are shown in Table 1 below:
    Table 1 - Additions to F6 (UK)
     
     
     
    The main areas that have been deleted from the syllabus are shown in Table 2 below:
    Table 2 – Deletions from F6 (UK)
     
     
    The main areas that have been amended the syllabus are shown in Table 3 below:
    Table 3 – Amendments to F6 (UK)
     
     
    Additionally the exam format will change in September 2016. Please refer to “Approach to examining the syllabus” in this document.
    APPROACH TO EXAMINING THE SYLLABUS
    The syllabus is assessed by a three-hour 15 minutes paper-based examination.
    The paper will be predominantly computational and all questions are compulsory.
    Section A of the exam comprises 15 multiple choice questions of 2 marks each.
    Section B of the exam comprises three 10 mark questions which comprise five multiple choice questions of 2 marks each.
    Section C of the exam will comprise one 10 mark question and two 15 mark questions.
    The two 15 mark questions will focus on income tax (syllabus area B) and corporation tax (syllabus area E).
    All other questions can cover any areas of the syllabus.
     
     
    7.F7(2016.09-2017.06) 
     
    SUMMARY OF CHANGES
    RATIONALE FOR CHANGES
    Note of significant changes to study guide Paper F7
    The main areas to be added or deleted from the syllabus from that date are shown in Table 1 and 2 below:
    Table 1 – Additions to F7
     
     
    Table 2 – Deletions to F7
     
     
    Additionally the exam format will change in September 2016. Please refer to “Approach to examining the syllabus” in this document.
    APPROACH TO EXAMINING THE SYLLABUS
    The syllabus is assessed by a three-hour 15 minutes paper-based examination.
    All questions are compulsory. It will contain both computational and discursive elements.
    Some questions will adopt a scenario/case study approach.
    Section A of the exam comprises 15 objective test questions of 2 marks each.
    Section B of the exam comprises three 10 mark case-based questions. Each case has five objective test questions of 2 marks each.
    Section C of the exam comprises two 20 mark questions. The 20 mark questions will examine the interpretation and preparation of financial statements for either a single entity or a group. The section A questions and the other questions in section B can cover any areas of the syllabus.
    An individual question may often involve elements that relate to different subject areas of the syllabus. For example the preparation of an entity’s financial statements could include matters relating to several accounting standards.
    Questions may ask candidates to comment on the appropriateness or acceptability of management’s opinion or chosen accounting treatment. An understanding of accounting principles and concepts and how these are applied to practical examples will be tested.
    Questions on topic areas that are also included in Paper F3 will be examined at an appropriately greater depth in this paper.
    Candidates will be expected to have an appreciation of the need for specified accounting standards and why they have been issued. For detailed or complex standards, candidates need to be aware of their principles and key elements.
     
     
    8.F8 (2016.09-2017.06)
     
    SUMMARY OF CHANGES
    These syllabus changes are effective from September 2016 and will be updated with effect from 1st September each year, thereafter.
    The main areas that have been changed in the syllabus are shown in the Table 1 below:
    Table 1 – Amendments to F8
     
     
    Additionally the exam format will change in September 2016. Please refer to “Approach to examining the syllabus” in this document.
    APPROACH TO EXAMINING THE SYLLABUS
    The syllabus is assessed by a three-hour 15 minutes paper-based examination, All questions are compulsory.
    Section A of the exam comprises three 10 mark case-based questions. Each case has five objective test questions worth 2 marks each.
    Section B of the exam comprises one 30 mark question and two 20 mark questions.
    Section B of the exam will predominantly examine one or more aspects of audit and assurance from planning and risk assessment, internal control or audit evidence, although topics from other syllabus areas may also be included.
     
     
    9.F9 (2016.09-2017.06)
     
    SUMMARY OF CHANGES F9
    Amendments /additions
    There have been no amendments to the F9 study guide from the 2015 – 2016 study guide.
    Additionally the exam format will change in September 2016. Please refer to “Approach to examining the syllabus” in this document.
    APPROACH TO EXAMINING THE SYLLABUS
    The syllabus is assessed by a three-hour 15 minutes paper-based examination, All questions are compulsory.
    All questions are compulsory. It will contain both computational and discursive elements.
    Some questions will adopt a scenario/case study approach.
    Section A of the exam comprises 15 multiple choice questions of 2 marks each.
    Section B of the exam comprises three scenarios consisting of 15 multiple choice questions of 2 marks each.
    Section C contains two 20 mark questions.
    The two 20 mark questions will mainly come from working capital management, investment appraisal and business finance areas of the syllabus. The section A and section B questions can cover any areas of the syllabus.
    Candidates are provided with a formulae sheet and tables of discount and annuity factors.
     
     
    10.P1 (2016.09-2017.06)
     
    SUMMARY OF CHANGES
    There are no syllabus changes effective from September 2016 and the next update will be September 2017.
     
     
    11.P2 INT(2016.09-2017.06)
     
    NOTE OF SIGNIFICANT CHANGES TO STUDYGUIDE PAPER P2 INT
    RATIONALE FOR CHANGES
    There are no additions to or deletions from the P2 INT syllabus for the year from 1 September 2016.
    The syllabus must be read in conjunction with the Examinable Documents list. The changes for the year from 1 September 2016 affect the list of exposure drafts and discussion papers that are examinable.
     
     
    12.P3 (2016.09-2017.06)
     
    SUMMARY OF CHANGES
    There are no syllabus changes effective from September 2016 and the next update will be September 2017.
     
     
    13.P4 (2016.09-2017.06)
     
    SUMMARY OF CHANGES
    There are changes to the syllabus to reflect the latest business and educational developments affecting this paper. These are summarised in the table below.
    Amendments / Additions / Deletions
     
     
     
    There are other minor wording changes which have been made to several outcomes.
    These outcomes are A2a), A4e), B3b), D1a), E3a iv).
     
     
    14.P5 (2016.09-2017.06)
     
    SUMMARY OF CHANGES
    There are changes to the syllabus to reflect the latest business and educational developments affecting this paper. These are summarised in the table below.
     
     
     
     
     
     
     

    15. P6 (UK) (2016.09-2017.03)
     
    SUMMARY OF CHANGES TO PAPER P6 (UK)
    Some of the syllabus areas have been reordered as shown in Table 1 below:
    The main areas that have been added to the syllabus are shown in Table 1 below:
    Table 1 - Additions to P6 (UK)
     
     

    16.P7 (2016.09-2017.06)
     
    SUMMARY OF CHANGES
    These syllabus changes are effective from September 2016 and will be updated with effect from 1st September each year, thereafter.
    The changes are introduced to the syllabus to reflect the latest business and educational developments affecting this paper. These are summarised in the table below.
    \



     
     
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