Changes to the ACCA Qualification in 20132013年度的ACCA资格的变更.pdf

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1、RELEVANTTOACCAQUALIFICATIONSTUDENTSChangestotheACCAQualificationin2013GarethOwen,ACCAqualificationsmanager,explainstheplannedupdatestotheACCAQualificationsyllabusestakingplacein2013aspartoftheprocessofcontinuoussyllabusmaintenanceandimprovement.Thearticle

2、highlightsthelatestsyllabuschanges,includinganyminorstructuralchangestoexams.ThereareanumberofsyllabuschangestotheACCAQualificationin2013.Thesearemainlyminoradditionsandupdates,ratherthanmajorstructuralchanges,ensuringthatthequalificationcontinuestoevolve

3、andadapttothelatestbusinessandaccountingsectorneeds.Theselatestchangesarebeingintroducedtoupdatethesyllabuscontent,toensurethattheACCAQualificationcontinuestocomplywiththeappropriateregulatorystandards,toimprovethearticulationbetweenrelatedsyllabusesandto

4、reflecttheviewsofourkeystakeholders.Thekeychangein2013istotheexamstructureoftheProfessionalOptionspapers.ThiswillbedescribedintherelevantProfessionalOptionssyllabuschanges.(Seedetailedchangesbelow.)Inallcases,pleaserefertothe2013StudyGuidesforfulldetails.

5、ThesummaryofchangesisalsoincludedatthebackofeachStudyGuide.TerminologychangesTheIASBhaschangedthenamesoftheperformancestatements.ACCAwillimplementthisterminologyin2013forACCAStudyGuidesandexamsfromPapersF4toP7.Thefollowingtableshowsthechanges:OldtermNewte

6、rmIncomestatementStatementofprofitorlossStatementofcomprehensiveincomeStatementofprofitorlossandothercomprehensiveincomeAsinthepreviousversionofIAS1,thereisstilltheoptiontopresentperformanceineitherasinglestatementorintwostatements.Nootherwordingsinaccoun

7、tingstandardshavebeenchangedasthesegenerallyreferredtoitemsbeingcharged/creditedtoprofitorlossratherthanmentioningthetermincomestatement.PleasenotethatterminologychangeswillnotapplytoPapersF1,F2andF3until2014whenterminologychangesaremadetoallFoundationlev

8、elexampaperstoo.Allthedetailedchangestothesyllabusesaresummarisedbelow.©2013ACCA2CHANGESTOTHEACCAQUALIFICATIONIN2013FEBRUARY2013DETAILEDCHANGESOUTLINEDFORJUNEANDDECEMBER2013Knowledgemodule(PapersF1–F3)TheACCAKnowled