國際注冊會計ACCA考試：2011年考試新大綱變化
發(fā)布時間：2014-02-26 共2頁
Quality management is now exclusively assessed in Paper P5 rather than in Paper P3 and some areas concerned with performance management and reward measurement in the ‘People’ sectionof Paper P3 have been re-allocated to Paper P5.
Paper P6 （UK）will have no changes initially. To allow students who have not covered IHT in Paper F6 （UK） time to finish their exam training，Paper P6 （UK）will remain unchanged until June 2013. After this time the more basic elements of IHT which are covered in Paper F6 （UK）will come out of Paper P6 （UK），leaving only the more complex aspects of IHT in Paper P6 （UK）。
Paper P6 （IRL）will now have retirement relief and favourable holding company relief as new topics at this level，since they are no longer included in Paper F6 （IRL）.In addition，termination payments will no longer be a new topic at this level，since they are now introduced in F6 （IRL）.Paper P6 （MYS）will reintroduce Real Property Gains Tax （RPGT）in the December 2010 syllabus. Other Paper P6 variant papers have no significant changes， although they may have minor changes，as is normal from year to year.
Paper P7 （UK）has been amended to include the auditing aspects of insolvency （and similar procedures）。 Certain areas of internal audit have beenadded and re-arranged. Some content relating to practice management， assignments and reporting have been removed. Although Paper P7 （INT does not contain any material on insolvency because this area is country specific and legal in nature， all other changes to the Paper P7 （UK） syllabus have been made to the P7 （INT）syllabus，to bring them into line with each other.
Table 2 on pages 32 and 33 shows which syllabuses and papers will be affected.how and when will theSe changeS be communicated？
The updated ACCA 2011 syllabuses will be made available on the ACCA website at the beginning of July 2010.
These amended syllabuses will include appendices which summarise the changes in each syllabus.
The new Knowledge module （Papers F1，F(xiàn)2 and F3）Syllabus and Study Guides will be published from August 2010 and the new pilot questions for the ACCA syllabuses with the most changes，such as Paper P3，will also be available.
Pilot questions for the new style longer questions for Section B of the Knowledge module papers will be available from January 2011 in both paper and CBE format.
All ACCA publishers have been given details of all the planned changes to syllabuses so that study texts can be updated accordingly.
It is，therefore，important to ensure you choose texts that are dated June 2011 or later for the Skills module and Professional level exams，and December 2011 or later for Knowledge module exams.
Finally，a number of articles are planned in Student Accountant over the coming months to update you fully on the changes. Examiner approach articles and interviews on the ACCA website will also be updated accordingly.
table 1：new acca qualiification fundamental level SyllabuSeS and eXam StructureS from december 2011
| exam | Section a | Section b |
| Paper F1, Accounting in Business | 16 x one-mark short objective test questions and 30 x two-mark short objective test questions | 6 x four-mark longer version objectivetest questions, one taken from eachof the six sections of the syllabus |
| Paper F2, Management Accounting | 35 x two-mark short objective test questions | 3 x 10-mark longer version objectivetest questions – one taken from each of the budgeting, standard costing and performance measurement sections of the syllabus |
| Paper F3, Financial Accounting | 35 x two-mark short objective test questions | 2 x 15 mark longer version objectivetest questions with one questionbased on group accounts and the other on preparation of financial statements (which may include anelement of interpretation of accounts) |
table 2：new acca qualiification SyllabuSeS and eXam StructureS for 2011
The internal audit area has been amended. Aspects of practice management， assignments and reporting have been removed
| acca exam | impact | when? |
| Paper F1 | New style CBE and paper-based exam and syllabus changes | December 2011 |
| Paper F2 | New style CBE and paper-based exam and syllabus changes | December 2011 |
| Paper F3 | New style CBE and paper-based exam and syllabus changes | December 2011 |
| Paper F4 (all versions) | None | June 2011 |
| Paper F5 | Syllabus changes to align better with Papers F2 and P5 | June 2011 |
| Paper F6 (UK) | Minor syllabus changes to re-align and make more coherent the underpinning of Paper P6 by Paper F6 | June 2011 |
| Paper F6 (other variants) | See text detail in Fundamentals level syllabus changes | June 2011 |
| Paper F7 (INT) | To introduce more legal/regulatory information on financial reporting of groups | June 2011 |
| Paper F7 (UK) | Now based on IFRS and including more legal aspects of preparation, submission and reporting of financialaccounts and to include key differences between UK GAAP and IFRS | June 2011 |
| Paper F8 (INT) and (UK) | To make more explicit areas included in examinable documents within the syllabus and remove some aspects of risk planning | June 2011 |
| Paper F9 | Introduction to Islamic finance added in relation to sources of finance, to keep syllabus relevant andup to date | June 2011 |
| Paper P1 | More emphasis on coverage of business risk in rresponse to employer stakeholder survey findings | June 2011 |
| Paper P2 (INT) | More coverage of accounting treatment of SMEs, the circumstances in which consolidated accounts are required or exemptions and capital reconstructions | June 2011 |
| Paper P2 (UK) | Now based on IFRS and including coverage of legal aspects of preparation, submission and reporting of financial accounts in the UK for single and combined entities, including the circumstances when suchaccounts are required and accounting treatment of SMEs and consolidated accounts to align with Paper P2 (INT) and to include key differences between UK GAAP and IFRS. | June 2011 |
| Paper P3 | Aspects of forecasting, budgeting, cost accounting and decision making, relevant to business analysis introduced, to provide more scope for a financialcontext within exam scenarios. Quality Section and performance aspects of HR management removed to Paper P5 to address overlaps | June 2011 |
| Paper P4 | Re-arrangement of syllabus and better re-alignment with Paper F9. No significant areas added but some removed to provide more coherence | June 2011 |
| Paper P5 | Syllabus developed to align better with Paper F5 and to reduce potential overlap with Paper P3, particularly in the Quality and performance management and measurement areas of HR | June 2011 |
| Paper P6 (UK) | Basic elements of IHT which are included in Paper F6 (UK) will be taken out of the Paper P6 (UK) syllabus, and the Paper P6 (UK) syllabus will concentrate exclusively on the more complex areas of IHT | June 2013 |
| Paper P6 (other variants) | See detail in Professional level syllabus changes above | June 2011 |
| Paper P7 (INT) | June 2011 | |
| Paper P7 (UK) | Auditing aspects of insolvency have been introduced to the syllabus and the internal audit area has been amended. Aspects of practice management, assignments and reporting have been removed | June 2011 |
