近日，ACCA英國官方宣布了一條重要消息。那就是9月份部分科目的考綱將會有一定的變化。此次官方調(diào)整考綱主要目的在于反映ACCA雇主們不斷變化的需求而進(jìn)行的微調(diào)。讓我們一起來看看哪些科目在這次9月考試中有所調(diào)整：
 

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,andIFRS 15,Revenue from Contractswith 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