ACCA新旧考试大纲对比

ACCA为了适应财务领域的发展，考试大纲会随行业发展进行调整。

网校特别为学员们整理了2017年到2018年的新考试大纲，并将新大纲与旧大纲进行了对比，方便同学们查阅。

F1: September 2017 to August 2018

No change

F2: September 2017 to August 2018

No change

F3: September 2017 to August 2018

No change

F4: September 2017 to August 2018

Table 1 – Additions to F4 ENG

Section and subject area	Syllabus content
B2c）	The control over terms in consumer contracts.

F5: September 2017 to June 2018

The main areas which have been added to the syllabus are summarized in the table below.

Section and subject area	Syllabus content
C1 Budgetary systems and types of budget	C1e now includes specific mention of the preparation of flexed budgets
D6 Performance analysis in not for profit organizations and the public sector	D6e – D6h are new learning outcomes to enable common issues in performance management to be examined explicitly in this organisational context.

F6 UK: April 2017 to March 2018

Table 1 - Additions to F6 (UK)

Section and subject area	Syllabus content
A4 The time limits for the submission of information, claims and payment of tax, including payments on account – Excluded topics	Tax deducted at source from savings income or dividend income when calculating payments on account based on the tax year 2015-16 Simple assessments
B2 Income from employment – Excluded topic	Tax free childcare scheme
B4 Property and investment income	New part （h） on the application of the accrued income scheme to UK Government securities （gilts）
B4 Property and investment income – Excluded topic	Savings income paid net of tax
B4 Property and investment income – Excluded topic	The detailed rules for establishing whether higher or additional rate tax is applicable for the purposes of the savings income nil rate band
B5 The comprehensive computation of taxable income and income tax liability – Excluded topic	Consideration of the most beneficial allocation of the personal allowance to different categories of income
B7 The use of exemptions and reliefs in deferring and minimising income tax liabilities	New part （c） on basic income tax planning added for clarity
B7 The use of exemptions and reliefs in deferring and minimising income tax liabilities – Excluded topic	The threshold level of income below which tapering of the annual allowance does not apply
C5 The computation of capital gains tax – Excluded topic	Mixed use property
C6 The use of exemptions and reliefs in deferring and minimising tax liabilities arising on the disposal of capital assets	New part （b） on basic capital gains tax planning added
D2 The liabilities arising on chargeable lifetime transfers and on the death of an individual – Excluded topics	The additional nil rate band available from 6 April 2017 when a residential property is inherited by direct descendants
D3 The use of exemptions in deferring and minimizing inheritance tax liabilities	New part （b） on basic inheritance tax planning added
E4 The comprehensive computation of corporation tax liability – Excluded topic	Franked investment income

Table 2 – Deletions from F6 (UK)

Section and subject area	Syllabus content
B2 Income from employment	Part （g） on the identification of P11D employees deleted as no longer relevant.
B2 Income from employment	Part （i） on the purpose of a dispensation from HM Revenue & Customs deleted as no longer relevant
B3 Income from self-employment – Excluded topic	Excluded topic on the Co2 emission thresholds for capital allowances for motor cars prior to 6 April 2013 deleted as no longer relevant
B3 Income from self-employment – Excluded topic	Excluded topic on the apportionment in relation to the annual investment allowance where a period of account spans 1 January 2016 deleted as no longer relevant
B5 The comprehensive computation of taxable income and income tax liability– Excluded topic	The higher personal allowance available for people born before 6 April 1938 deleted from excluded topics as no longer relevant
B6 National insurance contributions for employed and self-employed persons – Excluded topic	Excluded topic on contracted out contributions deleted as no longer relevant

Table 3 – Amendments to F6 (UK)

Section and subject area	Syllabus content
B2 Income from employment	Part （f） on the PAYE system amended to include the payrolling of benefits and the purposes of form P11D
B3 Income from self-employment – Excluded topics	Excluded topic on the annual investment allowance amended to exclude the expenditure limit of £500,000 applicable prior to 1 January 2016
B4 Property and investment income – Excluded topics	Excluded topic on help-to-buy ISAs amended to include innovative finance ISAs
B6 National insurance contributions for employed and self-employed persons – Excluded topics	Excluded topic on the exemption from employer’s class 1 NIC in respect of employees aged under 21 amended to include apprentices aged under 25
B7 The use of exemptions and reliefs in deferring and minimising income tax liabilities – Excluded topic	Excluded topic on the anti-avoidance annual allowance limit amended to clarify that the tapered annual allowance is examinable

F6 CHN: Until December 2017

F6 中国税法的现有考试大纲不变，适用至2017年12月

F7: September 2017 to June 2018

主要是将IAS 17 Leases准则改为IFRS 16 Leases，以及增加了对reversal of impairment loss考核

Table 1 – Additions to F7

B3 （b）	Account for the reversal of an impairment loss on an individual asset	This learning outcome has been introduced to clarify that the reversal of an impairment loss is examinable.
B6（a）	Account for right of use assets and lease liabilities in the records of the lessee	This learning outcome has been amended to reflect the issue of IFRS 16 Leases
B6 （b）	Explain the exemption from the recognition criteria for leases in the records of the lessee

Table 2 – Deletions to F7

B6（a）	Explain why recording the legal form of a finance lease can be misleading to users （referring to the commercial substance of such leases）	This learning outcome has been amended to reflect the issue of IFRS 16 Leases
B6（b）	Describe and apply the method of determining a lease type （i.e. an operating or finance lease）.
B6（c）	Discuss the effect on the financial statements of a finance lease being incorrectly treated as an operating lease
B6（d）	Account for assets financed by finance leases in the records of the lessee
B6（e）	Account for operating leases in the records of the lessee

F8: September 2017 to June 2018

无大变动，仅更改了大纲的两处描述

Section and subject area	Syllabus content
B3ba） Outcome verbs amended to better reflect the level of knowledge required and exam requirement wording	B3b） Describe the audit risks in the financial statements and explain the auditor’s response to each risk.
E5） Section wording changed to refer to Independent Auditor’s Report	E5. Independent Auditor’s report

F9: September 2017 to June 2018

No change

P1: September 2017 to June 2018

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.

The changes for the year from 1 September 2017 affect the list of exposure drafts.

P3: September 2017 to June 2018

No change

P4: September 2017 to June 2018

No change

P5: September 2017 to June 2018

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
A Strategic planning and control	A1e This has been clarified to specify Porter’s generic strategies and 5 Forces models