一篇文章教你弄懂2017年ACCA各科考纲最新变化
ACCAer们注意啦，
从2016年9月考季开始，
F1-P5各科目的考试大纲都有大大小小的变化。
那各个科目、各个章节有那些具体的变化呢？
楷博财经的资深老师们也已经为各位童鞋做了详细的梳理和总结，
还不赶紧收藏？！
*以下增删内容适用于Kaplan教材
（2016年9月-2017年3月版本）
F1 会计师与企业 Accountant in Business
General points
SUMMARY OF CHANGES TO F1/FAB
ACCA annually reviews its qualification so that they fully meet the needs of stakeholders including employers,
students, regulatory and advisory bodies and learning providers.
There are no syllabus changes effective from September 2016 and the next update will be September 2017.
Detailed description of changes:
Chapter 7
P159: expanded reading re XED is new
Chapter 13
P343: New expanded reading re IR&"capital"
P343: New expanded reading re IIRC
Chapter 17
P474: New expanded reading re Bribery and corruption
F2 管理会计 Management Accounting
*大纲所有知识点均无变化，以下是教材编撰顺序变化。
Detailed description of changes:
Chapter 4
1.Cost Card从本章最后一个知识点提前至第二个；
2.增加Cost Code编写；
Chapter 12
由原标题Forecasting Techniques改成Statistical Techniques，内容无变化
Chapter 15
对于Variance变化原因的描写均在P496，9. courses of variance
F3 财务会计 Financial Accounting
最新大纲的新增细节（斜体字带下划线部分）
D. Recording Transactions and Events:
3. Inventory:
(g).Calculate the value of closing inventory using FIFO (first in, first out) and AVCO (average cost) – both periodic weighted average and continuous weighted average.
相关建议:
最新的大纲特别写出AVCO的两种类型，也是要引起各位同学的重视；书中的例题里面，原本就有这两种类型的具体解题方法，在此，建议同学们在学习的过程中，对于这两种方法的例题加深理解，对这两种AVCO 类型给以同样的重视。
F. Preparing Basic Financial Statements：
1. Statement of Financial Position:
(d) Prepare statement of financial position or extracts as applicable from given information using accounting treatment as stipulated within sections D, E and examinable documents.
F. Preparing Basic Financial Statements：
2. Statement of profit or loss and other comprehensive income or extracts as applicable from given information using accounting treatments as stipulated within sections D, E and examinable documents.
相关建议:
最新的大纲特别写出在编制一家公司的资产负债表和损益表时，需要使用D部分（Recording Transactions and Events）和 E部分（Preparing a Trail Balance）所学过的知识点。建议同学们既要掌握每个基本知识点，又要结合题目已知条件，灵活和综合地使用各个基本知识点编写资产负债表和损益表。
F5业绩管理 Performance Management
本科目从2016年9月考季，从形式和内容上做出以下变革：
考试题型
新旧考试题型对如下：
考试内容及难度
整体来看，本科目所需要考察的知识点较之前并未发生变化。新题型中各大题分别的考察内容及难度如下：
MCQ：考察内容及难度基本维持不变。
OT case：本题型为新增题型，考察形式为建立在案例基础之上的单项选择题，考察内容分为计算和文字题。从specimen exam paper来看，对于不太擅长文字题论述的中国学生来说，本题型考察难度介于单项选择及案例分析题。
CR：考察内容及难度基本维持不变。
考试时间
从3小时延长至3小时15分钟。即原规定中，只可用于读题而不能答题的15分钟，从本考季开始，也可用于答题。
F6 税务Taxation
主页君之前已经对单独对F6考试大纲最新变化进行了梳理，童鞋们可以在我的文档中查看。
F7 财务报告 Financial Reporting
General points
New exam format:
1. Section A will be 15 MCQ of 2 marks each, 30 marks in total
2. Section B will be a new section of three OT case questions . Each case in this section will be a single scenario against which there will be five 2-mark objective test questions, 30 marks in total
3. Section C will continue to be two 20-mark long questions, 40 marks in total
Changes to the syllabus :
No major change to F7 contents except for two new chapters being added in
Detailed description of changes:
Chapter 4
No change to contents, but the new outline emphasizes the caculation of an impairment loss
Chapter 8
IAS 41 Agriculture, the definition of "bearer plants" has been clarified
Chapter 10
New part on disclosure of financial instruments has been added
Chapter 11
Foreign currency: A NEW CHAPTER for F7
Chapter 12
Revenue: previously was chapter 11 but no change to contents
Chapter 15
Previously was chapter 12 but no change to contents; the new outline clarifies the disclosure of contingent assets and contingent liabilities is examinable
Chapter 17
1.The new part on how to deal with the contingent liabilities of the subsidiary in the consolidated financial statement. 2.Analysis of a company within a group has been added
Chapter 18
The new part on analysis of a company within a group has been added
Chapter 20
Group disposal: A NEW CHAPTER for F7
Chapter 21
The learning outcomes have been amended to clarify that the interpretation question
can be set within the context of groups using consolidated financial statement
F8 审计与认证业务 Audit and Assurance
General points
1.Exam format 有大的改变，并增加机考;
2.增加quality control 相关内容;
3.ISA 701对audit report 内容做了重大改变
4. Assertion not listed under heading -- Presentation and Classification anymore
Detailed description of changes:
Chapter 1
Assurance meanings 加一解释
Chapter 2
Laws, standards 顺序换
Chapter 3
表格形式展示 threat and safeguards
Chapter 5
quality control added
Chapter 6
assertions related to presentation and disclosure deleted
Chapter 7
limitation of internal controls has some change
Chapter 10
Audit report format and content changed a lot
P3商务分析 Business Analysis
General points
1.加入了使用Big Data实施战略的内容;
2.例子中加入了Shared Services这个特殊架构
3. 加入了Solving problems in purchased software
4. 加入E-business hardware
5. 加入The Strategic role of budgeting, standard costing and variances段
Detailed description of changes:
Chapter 5
加入使用Big Data实施战略的内容
Chapter 8
例子中加入了Shared Services这个特殊架构
Chapter 9
加入了Solving problems in purchased software
Chapter 10
加入E-business hardware
Chapter 14
加入The Strategic role of budgeting, standard costing and variances段
以上就是楷博财经的老师为大家独家解析的ACCA各科目考试大纲的最新变化了。主页君也再次温馨提醒一下童鞋们，新的考试大纲已经从2016年9月实行，各位童鞋赶紧get起来哦~
本文来源：https://www.2haoxitong.net/k/doc/1d94682d59fb770bf78a6529647d27284b7337b5.html
文档为doc格式