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ACCA新大綱變動(dòng)詳情Change of Syllabus
ACCA新大綱2018-2019已出爐，正保會(huì)計(jì)網(wǎng)校ACCA教務(wù)老師特為大家整理了大綱變動(dòng)的詳情，以便同學(xué)們更好、更有針對(duì)性地進(jìn)行備考。
F1: September 2018 to August 2019
No change
F2: September 2018 to August 2019
No change
F3: September 2018 to August 2019
No change
F4: September 2018 to August 2019
No change
F5: September 2018 to June 2019
| Section and subject area | Syllabus content |
| A3b） | This has been amended to include the calculation of a life cycle profit. |
F6UK: June 2018 to March 2019
Table 1 - Additions to F6 (UK)
| Section and subject area | Syllabus content | |
| B4 | Property and investment income |
New outcome e） Understand and apply the restriction on property income finance costs, and remaining outcomes re-numbered. |
| D2 |
The liabilities arising on chargeable lifetime transfers and on the death of an individual | New outcome d） Understand and apply the residence nil rate band available when a residential property is inherited by direct descendants, and removed from excluded topics. |
| D2 |
The liabilities arising on chargeable lifetime transfers and on the death of an individual – Excluded topics |
Excluded topics added for residential nil rate band: • The tapered withdrawal of the residence nil rate band where the net value of the estate exceeds £2 million. • The protection of the residence nil rate band where an individual downsizes to a less valuable property or where a property is disposed of. • Nominating which property should qualify for the residence nil rate band where there is more than one residence. |
Table 2 – Amendments to F6 (UK)
| Section and subject area | Syllabus content | |
| D2 | The liabilities arising on chargeable lifetime transfers and on the death of an individual – Excluded topic | Clarification of excluded topic: • Post-death variation of wills and disclaimers of legacies. |
F6CHN: Until December 2018
Table 1 - Amendments to F6 (CHN)
| Section and subject area | Syllabus content | |
| C4 | Tax incentives |
•Outcome a） amended such that tax incentives targeted at industries in relation to the cultivation of flowers are no longer examinable. |
| C5 | Tax avoidance, transactions with associated parties and special tax adjustments – Excluded topics | Clarification of excluded topic: • Details and content of transfer pricing documentation |
| E2 | The computation of VAT liabilities – Excluded topics | Clarification of excluded topic: • Special VAT calculation methods for the following industries: § banking, insurance; tourism; leasing transportation construction; and property developers New excluded topics added for clarity: • Special industries which can pay VAT under the simplified method • Provisional payment methods for construction and property developers • Special policy on input VAT credit on agricultural products |
Table 2 - Additions to F6 (CHN)
| Section and subject area | Syllabus content | |
| C4 | Tax incentives – Excluded topics |
New excluded topic: • Details of any tax incentives other than those stated in this study guide |
| E2 | The computation of VAT liabilities – Excluded topics | New excluded topics: • Special industries which can pay VAT under the simplified method • Provisional payment methods for construction and property developers • Special policy on input VAT credit on agricultural products |
Table 3 - Deletions to F6 (CHN)
| Section and subject area | Syllabus content | |
| C4 | Tax incentives – Excluded topics | Removal of excluded topic: • Tax incentives for venture capital • Local tax incentives granted by local governments These topics are still excluded, but now fall within the more general exclusion as added above: • Details of any tax incentives other than those stated in this study guide |
F7: September 2018 to June 2019
Table 1 –Deletions to F7
| Section and subjectarea | Syllabus content | |
| D1c） | Prepare a statement ofcash flows for a singleentity （not a group） inaccordance with relevantaccounting standards using the indirect method |
The direct method has beenexcluded from the FinancialReporting （FR） syllabus as it is examined in FinancialAccounting （FA） |
F8: September 2018 to June 2019
增加下列兩方面內(nèi)容
| Section and subject area | Syllabus content | |
| C5 andC6 |
Learning outcomes which were previously under A5 and A6 havebeen moved to a new position asit is considered more appropriateto include the learning outcomesaround internal audit in thesection on internal control |
C Internal control 5. Internal audit andgovernance, andthe differences between externalaudit and internal audit d） Discuss the factors to be taken intoaccount when assessing the need forinternal audit. e） Discuss the elements of best practicein the structure and operations ofinternal audit with reference toappropriate international codes ofcorporate governance. f） Compare and contrast the role ofexternal and internal audit. 6. The scope of the internal auditfunction, outsourcing and internalaudit assignments h） Discuss the scope of internal auditand the limitations of the internalaudit function. i） Explain outsourcing and the associated advantages and disadvantages of outsourcing theinternal audit function. |
| E5d） | Learning outcome reworded tospecifically reference Key AuditMatters | Describe the format and content of keyaudit matters, emphasis of matter andother matter paragraphs |
F9: September 2018 to June 2019
Table 1 – Amendments to Financial Management
| Section and subject area | Syllabus content | |
| F2 and F3 | Verbs added to learningoutcomes to clarify that students are expected to be able todiscuss and apply thesemethods |
2. Models for the valuation of shares a） Discuss and apply asset-basedvaluation models, including: i） net book value （statement offinancialposition） basis ii） net realisable value basis iii） net replacement cost basis. b） Discuss and apply income-basedvaluationmodels, including: i） price/earnings ratio method ii） earnings yield method. c） Discuss and apply cash flow-basedvaluation models, including: i） dividend valuation model and thedividend growth model ii） discounted cash flow basis. 3. The valuation of debt and otherfinancial assets a） Discuss and apply appropriatevaluation methods to: i） irredeemable debt ii） redeemable debt iii） convertible debt iv） preference shares. |
P1: September 2018 to June 2019
No change
P2: September 2017 to June 2018
The study guide has been updated to reflect the issue of IFRS 16 Leases. Other than this standard, there are no additions to or deletions from the P2 INT syllabus for the year from 1 September 2017.
（2018.9-2019.6的大綱還沒(méi)有發(fā)布）
P3: September 2018 to June 2019
No change
SBL：September 2018 to June 2019
新科目，以前沒(méi)有大綱
P4: September 2018 to June 2019
No change
P5: September 2018 to June 2019
There are changes to the syllabus to reflect the latest business and educational developments affecting this paper. These are summarized in the table below.
| Section and subject area | Syllabus content |
| A3e） | For clarification |
| A5b） | For clarification |
| A6a） | For clarification |
| A5g） | Removed and combined with C1e |
| C1d） | For clarification |
| C1e） | Combined with A5g to refer tointernal and external factors whichwould affect the design and use ofa management accounting system |
P7: September 2018 to June 2019
Table 1 – Amendments to F7 (INT)
| Section and subject area | Syllabus content | |
| A3d） | Recognise and recommendwhen withdrawal from anengagement is necessary. | Wording amended slightly forclarification |
| B2c） | Describe the matters to beconsidered and recommendprocedures to be carried outto investigate actual and/or potential misstatements in agiven situation. |
Wording of learning outcomeamended for clarification |
| D1b） | Evaluate business risks,audit risks and risks ofmaterial misstatement for agiven assignment. | Verb in learning outcomeamended to better reflect expecteddepth of understanding in AAA |
| D3a） | Design appropriate auditprocedures and evaluatethe matters （e.g. materiality,risk, relevant accountingstandards, audit evidence） | Verb in learning outcomeamended to better reflect expecteddepth of understanding in AAA |
| E1a and b） |
Design audit procedures toidentify subsequent eventswhich may requireadjustment to, or disclosurein, the financial statementsof a given entity. Evaluate indicators that thegoing concern basis may bein doubt and recognizemitigating factors. |
Verb in learning outcomesamended to better reflect expecteddepth of understanding in AAA |
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