ACCA新大纲变动详情Change of Syllabus

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ACCA新大纲2018-2019已出炉，正保会计网校ACCA教务老师特为大家整理了大纲变动的详情，以便同学们更好、更有针对性地进行备考。

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

增加下列两方面内容

	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的大纲还没有发布）

P3: September 2018 to June 2019

No change

SBL：September 2018 to June 2019

新科目，以前没有大纲

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