河南的ACCA考生一起隨高頓網(wǎng)校的小編看一看：2014年12月ACCA考試F7改革新政策。
　　From December 2014 there will be no more adapted exams for Paper F7. All exams are based wholly on IFRS.
　　The Paper F7 exam is being re-structured as follows:
 
　　New structure
　　The syllabus is assessed by a three-hour paper-based exam.
　　The exam structure consists of:
 
Section A
(%)
20 x 2 mark multiple-choice test questions
 
 
 
Section B
 
2 x 15 marks
30
1 x 30 marks
30
Total
100
　　All questions are compulsory. It will contain both computational and discursive elements.
　　Some questions will adopt a scenario/case study approach.
　　The 30-mark question will examine the preparation of financial statements for either a single entity or a group, and may include some interpretation of accounts. The section A question 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.
 
　　Syllabus changes
　　The additions to Paper F7 are shown in Table 1 below:
　　Table 1 – Additions to Paper F7
 
B4(b)
Apply the requirements of relevant accounting standards for biological assets
The principles of IAS 41, Agriculture have been introduced to the Paper F7 syllabus
　　Deletions to Paper F7 are shown in Table 2 below:
　　Table 2 – Deletions to Paper F7
 
Ref in prior year study guide
 
 
A1(c)
Indicate the circumstances and required disclosures where a ‘true and fair’ override may apply
 
B2(a)
Describe the structure and objectives of the IFRS Foundation, the International Accounting Standards Board (IASB), the IFRS Advisory Council (IFRS AC) and the IFRS Interpretations Committee (IFRS IC).
 
B9(b)
 
Record entries relating to income tax in the accounting records
 
E1(c)
Recognise how related party relationships have the potential to mislead users
This has been removed to clarify that no knowledge of disclosure of related parties is required.
　　There have been changes to how certain outcomes are grouped into sections within the syllabus. These changes are outlined below:
　　· The conceptual and regulatory framework outcomes have been combined into one section. This section, A, also now includes the concepts relating to group accounting
　　· The outcomes relating to substance over form, revenue and construction contracts have been grouped together in subject area B10
　　· The outcome relating to government grants (previously grouped with the non-current assets outcomes) has been separately classified as subject area B11 to clarify that both revenue based and capital grants can be examined.
　　· Preparation of financial statements of both single entities and groups are now combined within section D.
　　高頓網(wǎng)校小編為ACCA學(xué)員們介紹一下英國的旅游景點：劍橋大學(xué)圖書館創(chuàng)建于1424年，是世界上*5的圖書館之一，原來藏書全靠捐贈，自1709年法律規(guī)定英國出版的所有圖書都必須交送該館之后，藏書量劇增?，F(xiàn)在擁有六百萬多藏書，包括很多名人的論文、手稿，而且還有10萬冊中文書籍。

 　　ACCA官方微信　　　　
　　掃一掃微信，*9時間獲取2014年ACCA考試報名時間和考試時間提醒
　　
　　高頓網(wǎng)校特別提醒：已經(jīng)報名2014年ACCA考試的考生可按照復(fù)習(xí)計劃有效進行！另外，高頓網(wǎng)校2014年ACCA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑、?？?，對學(xué)習(xí)過程進行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
　　
　　報考指南：2014年ACCA考試備考指南
　　免費題庫：2014年ACCA考試免費題庫
　　考前沖刺：ACCA備考秘籍
　　高清網(wǎng)課：ACCA考試網(wǎng)絡(luò)課程