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2019年9月ACCA AFM考纲变化

2019-07-02 09:40     来源:会计通     

 AFM是ACCA考试中的《高级财务管理》的简称,原为P4。该科目自2019年9月开始,将会实行新的考试大纲,与之前的考试大纲相比,本次考纲对于以下几个方面进行了微调:

(ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers, students, regulatory and advisory bodies and learning providers.

Table 1 Amendments to AFM

Section and subject area

Syllabus content

B3a

Addition of initial coin offering to the sources of finance list

E3a

Clarification to make clear that interest rate collars are examinable


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