2014年ACCA白皮財中國卓越ACCA培訓(xùn)專2014年ACCA考試大綱中文ACCA目前所采用的考試大綱為2007年啟用的考試科目體系。在ACCA的考試中，科目的主考考官每年都會針對該科目，撰寫詳紳的考試大綱Syllabus以及學(xué)習(xí)指式、分值分布等內(nèi)容，是所有考生參加科目學(xué)習(xí)前必讀的材料，而StudyGuide主要2014ACCA2014很大的調(diào)整，F(xiàn)4也可以參加機考，同時大部分科目的考綱出現(xiàn)了丌同程度的刪減和調(diào)本書是根據(jù)2014年1月公布的科目考綱結(jié)合多了從F1-F9，P1-P5共14個科目。希望幫劣ACCA財經(jīng)ACCA20148總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校ACCA培訓(xùn)中心介

中國卓越ACCA培訓(xùn)專財經(jīng)ACCA培訕中心卓越ACCA培訕與家830ACCA教學(xué)水準高超，教學(xué)質(zhì)量突出的師資團隊。財經(jīng)的ACCA教學(xué)為業(yè)界稱譽，曾為供包括職業(yè)發(fā)展課程、暑期四大訕練營、職業(yè)發(fā)展導(dǎo)師計劃等職業(yè)服務(wù)，2013年成為ACCAACCA介目前開發(fā)有教學(xué)Notes、財經(jīng)詞典、教學(xué)期，幵丌斷推出的ACCA資總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專2014年ACCA新大綱考試科目全ernance,RiskandEthicsP1《公司治理，風(fēng)險和道德》是ACCA與業(yè)模塊的第一門課程，它總共分為總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專礎(chǔ)階段的F1F8課程相關(guān)內(nèi)容有密切的聯(lián)系。特別是F8的第四章道德部分，在P1的內(nèi)容還會重復(fù)的考，需要考生非常熟練的掌握。總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專析的模式；B252014122014年12月考綱有了一些改變，新增了部分的內(nèi)容，PARTA中，thekeyunderpinningconcepts由原本的九個，新增到了十一個，多了innovation和scepticism，又新增了一整塊的內(nèi)容，Publicsectorernance，考官有一篇與門的文章關(guān)于這一部分，建訖考生仔紳的研讀。另一個比較重大的改變在PARTE部分，在E2D的部分，新加了strategicCSR，而E7的部分，加了很大的篇幅，環(huán)境報告，環(huán)20146總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專2014年ACCA新大綱考試科目全CorporateReportingP2《公司報告》是F7（財務(wù)報告）的后續(xù)課程，它更加深入地會計師對會計準則的掌握以及在商業(yè)環(huán)境下對財務(wù)報告原理和做法的運用不評估。P2主要分為四大總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校

中國卓越ACCA培訓(xùn)專P2ACCA財務(wù)會計體系下的最后一門課程，它是前面F3、F7迚行財務(wù)分析的能力。和P2某些內(nèi)容有寫關(guān)聯(lián)的是ACCA的最后一門課程P7（高級總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專50分為必選題，的是編制合幵財務(wù)報表，包括合幵現(xiàn)金流量表和解決財務(wù)報告中的問題；B25分，可以仸選兩題作答，通常是兩道案例分析，一20149P2PriorYearStudyA3bH1b)評價現(xiàn)在公司報告在發(fā)整評價現(xiàn)有的公司報告在起草總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專E1E1a將考綱中的知識運用到到直接的交易和與考試文件中的IAS41范疇也是一個能夠通過這條要求被20149圖標所示。但是在文件中會有一些變化，特別有可能會大家一些drafts內(nèi)容C11a概述對于小中型企業(yè)怎樣develop一些會C11c)討論和應(yīng)用簡單的國際會計討論為什么IFRSP2153小時的正式答題時間?？荚囆问皆趲訟50SectionB25總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專SectionA總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)?？偛康刂罚菏泻缈趨^(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校SectionBEssaytype

中國卓越ACCA培訓(xùn)?？偛康刂罚菏泻缈趨^(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)?？偛康刂罚菏泻缈趨^(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專2014年ACCA新大綱考試科目全 ysis P32012syllabusandstudyP3PilotPaperQuestionsandAnswers(Upto2010Dec)P3PilotPaperQuestionsandAnswers(Upto2010Jun)P32013DecExamQuestionP32013DecExamAnswerP32014JuneExamQuestionP32014JuneExamAnswer總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校

中國卓越ACCA培訓(xùn)專P3不乊前學(xué)過的F1、F5課程直接的聯(lián)系，F(xiàn)1、F5有些內(nèi)容是在P3完整講述。P3的有些內(nèi)容和F7、P5有間接聯(lián)系?？偛康刂罚菏泻缈趨^(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專P33A50；B共有三道題每道25分，可以仸選兩題作答。在P3的新大綱下，新的準則規(guī)定等會加入到范圍，幵丏管理會計的知識會大量加入到案例分析中。過往的P3考試強調(diào)了戓略方面的考慮而忽略了管理會計的知所以P3會對Pilotpaper迚行全面的更新，讓大家了解新的考試方向和模式。20146SyllabuspartH中Strategyandpeople:staffdevelopment的內(nèi)容，也就是之前考綱中H3a)-d)的內(nèi)容?？偛康刂罚菏泻缈趨^(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專Culture，project,strategicposition(7models),andstrategicoptions(4總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專2014年ACCA新大綱考試科目全P4F9《財務(wù)管理》的后續(xù)課程，更加注重一些復(fù)雜的戓略財總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校

中國卓越ACCA培訓(xùn)專P4（財務(wù)管理），F(xiàn)9和公司戓略方面的內(nèi)容，P4也不P1、P2、P3間接相關(guān)。 市虹口區(qū)西江灣路388號 B座8 |徐匯分校 |杭州分校 |蘇州分校

中國卓越ACCA培訓(xùn)專（Costofcapital），商業(yè)評估（Businessvaluations）和風(fēng)險管理（Risk共有三道題每題25分，可以仸選兩題作答。2014年考綱幵無重大更改還是遵循2013年的考綱但是P4的難度會變難一些。但A5(b)Environmentalissuesandintegratedreporting，考綱做了一些調(diào)整，對于這部分的知識點的要求有所提高：Assessandadviseontheimpactofinvestment financingstrategiesanddecisionsontheorganizations’stakeholders,fromanintegratedreportingand ernance，原來對于這方面的考總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專2014ACCA綱考試科目全AdvancedPerformance總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校

中國卓越ACCA培訓(xùn)專F2、F5F2、F5P5P5中部分模型和方面內(nèi)容和P3（商業(yè)分析）有重合。 市虹口區(qū)西江灣路388號 B座8 |徐匯分校 |杭州分校 |蘇州分校中國卓越ACCA培訓(xùn)專共有三道題每道25分，可以仸選兩題作答。在2014年12月到2015年6月的新考綱中，F(xiàn)部分業(yè)績管理的發(fā)展不存在的這個知識點是F2中第一章節(jié)管理會計在企業(yè)管理中的角色的迚一步拓展。2013P5的整個考試P52013syllabusandstudyP5PilotPaperQuestionsandAnswersP52012JunExamQuestionP52012JunExamAnswerP52012DecExamQuestionP52012DecExamAnswer總部地址：市虹口區(qū)西江灣路388號凱B座8 |徐匯分校 |杭州分校 |蘇州分校ernance,RiskandEthics(P1)December2014&June2015ThissyllabusandstudyguideisdesignedtohelpwithplanningstudyandtoprovidedetailedinformationonwhatcouldbeassessedinTHESTRUCTUREOFTHESYLLABUSANDSTUDYGUIDEThisdiagramshowsdirectandindirectlinksfollowingit.SomepapersaredirectlyunderpinnedbyotherpaperssuchasAdvancedPerformancelinksareshownassolidlinearrows.Otherpapersonlyhaveindirectrelationshipswitheachothersuchaslinksexistingbetweentheaccountingandauditingpapers.Thelinksbetweentheseareshownasdottedlinearrows.Thisdiagramindicateswhereyouareexpectedtohaveunderpinningknowledgeandwhereitwouldbeusefultoreviewpreviouslearningbeforeundertakingstudy.ThisexplainsbrieflytheoverallobjectiveofthecapabilitiestobedevelopedwithintheThispaper’saimisbrokendownintoseveralmaincapabilitieswhichdividethesyllabusandstudyguideintodiscretesections.Relationaldiagramofthemainthemaincapabilities(sections)ofthesyllabusandshouldbeusedasanaidtoplanningteachingandlearninginastructuredway.

SyllabusThisisanarrativeexplaininghowthesyllabusisstructuredandhowthemaincapabilitiesarelinked.examinationintendstoassessandwhy.Thisshowsthebreakdownofthemaincapabilities(sections)ofthesyllabusintosubjectareas.Thisistheblueprintforthedetailedstudyguide.examinationandhowitisassessed.StudyThisisthemain theirstudies,instructionandmaterials.Examinationswillbebasedonthedetailofthecouldbeassessedinanyexaminationsession.Thestudyguideisaprecisereflectionandbreakdownofthesyllabus.Itisdividedintosectionsbasedonthemaincapabilitiesidentifiedinthesyllabus.Thesesectionsaredividedintosubjectareaswhichrelatetothesub-capabilitiesincludedinthedetailedsyllabus.Subjectareasarebrokendownintosub-headingswhichdescribethe esaredescribedusingverbsdemonstrate,andthebroadin lectuallevelatwhichthesemayneedtobedemonstrated(*seein lectuallevelsbelow).INLECTUALThesyllabusisdesignedtoprogressivelybroadenanddeepentheknowledge,skillsandprofessionalvaluesdemonstratedbythestudentontheirwaythroughthequalification.Thespecificcapabilitieswithinthedetailedsyllabusesandstudyguidesareassessedatoneofthreein lectualorcognitivelevels:Level1:Knowledgeand?ACCA2014All Level2:Applicationand Level3:SynthesisandVerybroadly,thesein lectuallevelsrelatetothethreecognitivelevelsatwhichtheKnowledgemodule,theSkillsmoduleandtheProfessionallevelareassessed.Eachsubjectareainthedetailedstudyguideincludedinthis isgivena1,2,or3superscript,denotingin theendofeachrelevantline.Thisgivesanindicationofthein lectualdepthatwhichanareacouldbeassessedwithintheexamination.However,whilelevel1broadlyequateswiththeKnowledgemodule,level2equatestotheSkillsmoduleandlevel3totheProfessionallevel,somelowerlevelskillscancontinuetobeassessedasthestudentprogressesthrougheachmoduleandlevel.Thisreflectsthatateachstageofstudytherewillbearequirementtobroaden,aswellasdeepencapabilities.Itisalsopossiblethatoccasionallysomehigherlevelcapabilitiesmaybeassessedatlowerlevels.LEARNINGHOURSANDEDUCATIONTheACCAqualificationdoesnotprescribeormendanyparticularnumberoflearninghoursforexaminationsbecausestudyandlearningorganisations.Thisalsorecognisesthewidediversityof al,professionalandeducationalcircumstancesinwhichACCAstudentsfindAsamemberoftheInternationalFederationofAccountants,ACCAseekstoenhancetheeducationrecognitionofitsqualificationonbothnationalandinternationaleducationframeworks,andwitheducationalauthoritiesandpartnersglobally.Inngso,ACCAaimstoensurethatitsqualificationsarerecognizedandvaluedby regulatoryauthoritiesandemployersacrossallsectors.Tothisend,ACCAqualificationsareseveralcountries.PleaserefertoyournationaleducationframeworkregulatorforfurtherEachsyllabuscontainsbetween23and35main

thesubjectandhowtheseareashavebeenbrokenGUIDETOEXAMThestructureofexaminationsvarieswithinandbetweenmodulesandlevels.TheFundamentalslevelexaminationscontain100%compulsoryquestionstoencouragecandidatestostudyacrossthebreadthofeachTheKnowledgemoduleisassessedbyequivalenttwo-hourpaperbasedandcomputerbasedTheSkillsmoduleexaminationsF5-F9areallpaperlongertypequestions.TheCorporateandLaw(F4)paperisatwo-hourcomputerbasedobjectivetestexaminationwhichisalsoavailableasapaperbasedversionfromtheDecember2014examinationsession.TheProfessionallevelpapersareallthree-hourpaperbasedexaminations,allcontainingtwosections.SectionAiscompulsory,buttherewillbesomechoiceofferedinSectionB.Forallthreehourexaminationpapers,ACCAhasintroduced15minutesreadingandplanningeachthree-hourexaminationtoallowcandidatestoreadthequestionsandtobeginplanningtheiranswersbeforetheystartwritingintheiranswerbooks.Thistimeshouldbeusedtoensurethatallreadandunderstood.onlyannotatetheirquestionpaper.Theymaynotdosobytheinvigilator.TheEssentialsmodulepapersallhaveaSectionAcontainingamajorcasestudyquestionwithallrequirementstotalling50marksrelatingtothiscase.SectionBgivesstudentsachoiceoftwofromthree25markquestions.?ACCA2014All SectionAofboththeP4andP5Optionspaperscontainone50markcompulsoryquestion,andSectionBwillofferachoiceoftwofromthreequestionseachworth25markseach.SectionAofeachoftheP6andP7Optionspaperscontains60compulsorymarksfromtwoquestions;question1attracting35marks,andquestion2attracting25marks.SectionBofboththeseOptionspaperswillofferachoiceoftwofromthreeprofessionalmarks.ThepassmarkforallACCAQualificationexaminationpapersis50%.ACCAreservestherighttoexamineanythingcontainedwithinthestudyguideatanyexaminationsession.Thisincludesknowledge,techniques,principles,theories,andconceptsasspecified.Forthefinancialaccounting,auditandassurance,lawandtaxpapersexceptwhereindicatedotherwise,ACCAwillpublishexaminablesonceayeartoindicateassessedwithinidentifiedexaminationsessions..Forpaperbasedexaminationsregulationissuedorwillbeexaminablefrom1stSeptemberofthefollowingyearto31stAugusttoftheyearafterthat.Pleaserefertotheexaminable sfortheRegulationissuedorlegislationpassedinaccordancewiththeabovedatesmaybeexaminableeveniftheeffectivedateisinthefuture.ThetermissuedorpassedrelatestowhenThetermeffectiverelatestowhenregulationorandbusinesspractices.

Thestudyguideoffersmoredetailedguidanceonthedepthandlevelatwhichtheexaminableswillbeexamined.Thestudyguideshouldthereforebereadinconjunctionwiththe slist.?ACCA2014All AAAAABABprofessionaljudgementincarryingouttheroleoftheaccountantrelatingto ernance,internalcontrol,complianceandthemanagementofriskethicalframework.

MAINOnsuccessfulcompletionofthispaper,candidatesshouldbeableto: ernanceandexplainitsfunctionintheeffectivemanagementandcontroloforganisationsandoftheresourcesforwhichtheyareaccountableEvaluatetheProfessionalroleininternalcontrol,reviewandandassessingriskincontrollingandmitigatingriskDemonstratetheapplicationofprofessionalvaluesandjudgementthroughanethicalframeworkthatisinthebestinterestsofrelevantprofessionalcodes,lawsandRELATIONALDIAGRAMOFMAINInternalcontroland Identifying,assessingandreview controllingrisk(Cand?ACCA2014All ThesyllabusforPaperP1, ernance,RiskandEthics,actsasthegatewaysyllabusintotheprofessionallevel.ItsetstheotherEssentialsandOptionspapersintoawiderprofessional,organisational,andsocietalcontext.ThesyllabusassumesessentialtechnicalskillsandknowledgeacquiredattheFundamentalslevelacquired,andwhereethics,corporate internalaudit,control,andriskwillhavebeenintroducedinasubject-specificcontext.TheGREsyllabusbeginsbyexaminingthewholeareaof ernancewithinorganisationsinthebroadcontextoftheagencyrelationship.Thisaspectofthesyllabusfocusesontherespectiverolesandresponsibilitiesofdirectorsandofficerstoauditingassupportandcontrolfunctions.Thesyllabusthenexploresinternalreview,control,andfeedbacktoimplementandsupporteffectiveThesyllabusalsoexaminesthewholeareaofidentifying,assessing,andcontrollingriskasakeyaspectofresponsiblemanagement.Finally,thesyllabuscovers alandprofessionalethics,ethicalframeworks–andprofessionalvalues–asappliedinthecontextoftheaccountant’sdutiesandasaguidetoappropriateprofessionalbehaviourandconductinavarietyofernanceandThescope TheboardofBoardDifferentapproachesto

ernance:reportingandPublic InternalcontrolandManagementcontrolsystemsincorporate InternalcontrolandIdentifyingandassessingRiskandtheriskmanagementCategoriesofIdentification,assessmentandmeasurementofControllingTargetingandmonitoringProfessionalvalues,ethicsandsocialDifferentapproachestoethicsandsocialProfessionsandthepublic unethicalbehaviour?ACCA2014All EthicalcharacteristicsofSocialandenvironmentalissuesintheconductofbusinessandofethicalbehaviourThesyllabuswillbeassessedbyathree-hourpaper-structuredintwosections.SectionAwillbebasedonacasestudystylequestioncomprisingacompulsory50markquestion,withrequirementsbasedonseveralpartswithallpartsrelatingtotheassessarangeofsubjectareasacrossthesyllabusandwillrequirethecandidatetodemonstratehighinformationinthecasestudytoseveraloftheSectionBcomprisesthreequestionsof25markseach,ofwhichcandidatesmustanswertwo.Thesequestionswillbemorelikelytoassessarangeofdiscretesubjectareasfromthemainsyllabussectionheadings,butmayrequireapplication,evaluationandthesynthesisofinformationcontainedwithinshortscenariosinwhichsomerequirementsmayneedtobecontextualised.?ACCA2014All StudyERNANCEANDThescope Explain,and ysetheissuesraisedbythedevelopmentofthejointstockcompanyasthedominantformofbusinessorganisationandbusinessactivity.[3] ysethepurposesandobjectivesof Explain,andapplyincontextofcorporateof:ix)corporateernance.[3]dutiesofdirectorsandfunctionsoftheboard(includingsettingaresponsible‘tone’fromthetopandbeingaccountablefortheperformanceandimpactsofthe(andboardcommittees)relevanceandreliabilityofcorporatereportingandexternalauditingdirectors’remunerationandresponsibilityoftheboardforriskmanagementsystemsandinternalcontroltherightsandresponsibilitiesofshareholders,includinginstitutionalcorporatesocialresponsibilityandbusiness

Compare,anddistinguishbetweenpublic,privateandnon- (NGO)sectorswithregardtotheissuesraisedby,andscopeof, Explainandevaluatetheroles,interestsandclaimsof,theinternalpartiesinvolvedin CompanySub-boardEmployeerepresentatives(e.g.tradeExplainandevaluatetheroles,interestsandclaimsof,theexternalpartiesinvolvedin andresponsibilities)StockInstitutionalinvestors(seealsonext yseanddiscusstheroleandinfluenceofinstitutionalinvestorsincorporate systemsandstructures,forexampletherolesandinfluencesofpensionfunds,insurancecompaniesandmutualfunds.[2]DefineandexplainthekeyconceptsinagencyAgencyagentrelationshipinthecontextofcorporate yseandcriticallyevaluatethenatureof?ACCA2014All Explainand ysethefollowingothertheoriesusedtoexplainaspectsoftheagencyStakeholderTheboardofExplainandevaluatetherolesandresponsibilitiesofboardsofdirectors.[3]Describe,distinguishbetweenandevaluatethecasesforandagainst,unitaryandtwo-tierboardstructures.[3]andtypesof,directors(includingdefiningDescribeandassessthepurposes,rolesandresponsibilitiesofNEDs.[3]Describeandysethegeneralprinciplesoflegalandregulatoryframeworkswithinwhichdirectorsoperateoncorporateboards:[2]time-limitedretirementbyserviceanddisclosureofinterestsviii)insiderdealing/tradingchiefexecutiveofficerandcompanyDescribeandassesstheimportanceandexecutionof,inductionandcontinuingboardsofdirectors.[3]ExplainandysetheframeworksforassessingtheperformanceofboardsandExplainthemeaningsof‘diversity’andofdirectors.[3]

Explainandassesstheimportance,rolesandaccountabilitiesof,boardcommitteesin ExplainandevaluatetheroleandpurposeofthefollowingcommitteesineffectivecorporateNominationsRiskAuditDirectors’Describeandassessthegeneralprinciplesofremuneration.[3]linkstoExplainandassesstheeffectofvariousdirectors’behaviour.[3]basicperformancesharesandshareloyaltybenefitsinpensionExplainand ysethelegal,ethical,withdirectors’remuneration.[3]Differentapproachesto Describeandcomparetheessentialsof‘rules’ernance.Includesdiscussionof‘complyorDescribeand businessownershipthatinfluencedifferentjointstockcompany-basedmodels).[2]Describeandcriticallyevaluatethereasonsbehindthedevelopmentanduseofcodesofpracticeincorporateernance?ACCA2014All Explainandbrieflyexplorethedevelopmentofcorporateernancecodesinprinciples-basedimpetusandmajor ernanceeffects(2002)asanexampleofarules-basedapproachtocorporate impetusandeffectsDescribeandexploretheobjectives,contentandlimitationsof,corporate intendedtoapplytomultiplenationaldevelopment(OECD)Report(2004)Internationalcorporate (ICGN)Report(2005) Explainandexploresocialresponsibilityinthecontextofcorporate Discussandcriticallyassesstheconceptofstakeholdersandstakeholdinginorganisationsandhowthiscanaffectstrategyandcorporate yseandevaluateissuesof‘ownership,’‘property’andtheresponsibilitiesofownershipinthecontextofshareholding.[3]corporatecitizenofsocietywithrightsandernance:reportingandExplainandassessthegeneralprinciplesofdisclosureandcommunicationwithExplain yse‘bestpractice’ernancedisclosure

Defineanddistinguishbetweenmandatoryandthenormalreportingcycle.[2]Explainandexplorethenatureof,andreasonsandmotivationsfor,voluntarydisclosureinaprinciples-basedreportingenvironment(comparedto,forexample,thereportingregimeintheUSA).[3]Explainand ysethepurposesoftheannualgeneralmeetingandextraordinarygeneralmeetingsforinformationexchangebetweenboardandshareholders.[2]Describeandassesstheroleofproxyvotingin Describe,compareandcontrastpublicsector,privatesector,charitablestatusandnon-ernmental(NGOandquasi-NGOs)formsoforganisation,includingpurposesandobjectives,performance,ownershipandstakeholders(includinglobbygroups)[2]Describe,compareandcontrastthedifferenttypesofpublicsectororganisationsatleadershipand ernancearrangementsspecifictopublicsectororganisationsascontrastedwithprivatesector[3].Discussandassessthenatureofdemocraticcontrol,politicalinfluenceandpolicyincludingthecontestablenatureofpublicsectorpolicy[3].Managementcontrolsystemsincorporatecontrolandriskmanagementincorporate?ACCA2014All Describetheobjectivesofinternalcontrolaccuratefinancialreporting.[3]Identify,explainandevaluatetheriskmanagement(inparticularthebetweenresponsibilityforensuringandelementsorcomponentsofinternalofinformationrequiredininternalcontrolCIDENTIFYINGANDASSESSING Riskandtheriskmanagementinternalaudit.[1] independenceinallclient-auditorExplain,andassessthenatureandsourcesmanagementresponsestochangingExploreandevaluatetheeffectivenessDescribeandysetheworkoftheauditcommitteeinoverseeingtheauditstrategicandoperationalExplainandexploretheimportancecharacteristicsof,theauditcommonbusinessrelationshipwithexternali)ii)Internalcontrolandiii)iv)v)internalcontrolstovi)health,safetyandDescribethecontentofareportonix)Explainandassesshowinternal?ACCA2014All Describeandevaluatethenatureandimportanceofbusinessandfinancialrisks.[3]Recogniseand ysethesectororindustryspecificnatureofmanybusinessrisks.[2] ofrisk

Describeand ysetheconceptofembeddingriskinanorganisation’ssystemsandprocedures.[3]Describeandevaluatetheconceptofembeddingriskinanorganisation’scultureandIdentify,andassesstheimpactupon,the

Explainand Explain ysetheconceptsof IdentifyandassesshowbusinesstheseverityandprobabilityofriskDescribeandevaluateaframeworkforboardlevelconsiderationofrisk.[3]usepoliciesandtechniquestomitigatevarioustypesofbusinessandfinancialrisks.[3]externallyreportingoninternalcontroltransference,avoidance,reductionExplainandevaluatethedifferentattitudesExplainthesources,andassesstheof,accurateinformationforriskExplainandassessthenecessityofExplainandassesstheALARP(aslowbusinessExplainandassessattitudestowardsriskandEvaluatethedifficultiesofriskorganisationESOCIALEthicalDCONTROLLINGANDMANAGINGtheoriesofrelativismandExplainandassesstheroleofariskExplain,inanaccountingandandeological/consequentialistapproachesexternalriskauditinginmonitoringMethodsofcontrollingandreducingApplycommonlyusedethicaldecision-contextslevelsinanAmericanAccountingAssociation?ACCA2014All DescribeandassessthecodesofrelevanttoaccountingprofessionalssuchtheIESBA(IFAC)orprofessionalbody unethicalDescribeandevaluateotherconstructionsof Describeandevaluateissuesassociatedwithcorporateand alethicalstance:[2] sofinterestandethical multiplestakeholder shaperof ethicalthreatsand theculturalcontextofethicsandcorporate independencecanaffectethicalbehaviour.[3]Explainandevaluatetheconceptsof

Explainandexplore'bribery'and'corruption'inthecontextofcorporate ernance,andstrategy'and'strategicCSR'[2]. assesshowthesecanundermineconfidenceandtrust.[3]ProfessionsandthepublicExplainandexplorethenatureof

Describeandassessbestpracticemeasuresforreducingandcombatingbriberyand‘profession’and corruption,andthebarrierstosuchDescribeandassesswhatismeantby Describetheroleof,andassessthewidespreadinfluenceof,accountingasaprofessionintheorganisationalcontext.[3] ysetheroleofaccountingasaprofessioninsociety.[2]Recogniseaccounting’sroleasavalue-ladenprofessioncapableofinfluencingtheDescribeandcriticallyevaluateissuessurroundingaccountingandactingagainstthe

Explainand ysethecontentandnatureofethicaldecision-makingusingcontentfromKohlberg’sframeworkasappropriate.[2]Explainand applicationofethicalbehaviourinaprofessionalcontext.[2]Describeanddiscuss‘rulesbased’andethicaldilemmasencounteredinprofessionalpublicinterest.[3]

Explainandassesstheconceptofintegratedreportingandevaluatetheissuescoveredbycorporatecodesof concerningaccountingfor(includingthealternativedefinitionsDescribeandassessthecontentof,andprinciplesbehind,professionalcodesof

?ACCA2014All SocialandDescribeandassessthesocialandenvironmentalimpactsthateconomicactivitycanhave(intermsofsocialandenvironmental‘footprints’andenvironmentalreporting)).[3]DescribethemainfeaturesofinternalmanagementsystemsforunderpinningsuchasEMASandISO14000.[1]Explainandassessthetypicalcontentelementsandguidingprinciplesofanintegratedreport,anddiscussExplainthenatureofsocialandenvironmentaltotheassuranceofintegratedreports.[3]?ACCA2014All SUMMARYOFCHANGESTOACCAannuallyreviewsitsqualificationsothattheyfullymeettheneedsofstakeholdersincludingemployers,students,regulatoryandadvisorybodiesandlearningproviders.ThesesyllabuschangesareeffectivefromDecember2014andthereafterwillbeupdatedwitheffectfrom1stSeptembereachyear,fromSeptember2015thispaper.Thesearesummarisedinthetablebelow.?ACCA2014All SyllabusA1d)Additionofnew(iii)andthekeyunderpinningconceptsof:reportingprinciplesaffectedbyissuesincorporateernance.[3]andimpactsoftheorganisation)(andboardcommittees)relevanceandreliabilityofcorporatereportingandexternalauditingdirectors’remunerationandNewA9subjectareaaddedonpublicsectorprivatesector,charitablestatusandnon-ernmental(NGOandquasi-NGOs)formsoforganisation,includingpurposes,ownershipandstakeholders(includinglobbygroups)[2]Describe,compareandcontrastthedifferenttypesofpublicsectororganisationsatAssessandevaluatethestrategicobjectivesandDiscussandassessthenatureofdemocraticcontrol,politicalinfluenceandpolicyresponsibilityandtoreflectgreateremphasisonsee PROFESSIONALVALUES,ETHICSANDSOCIALE2daddedtocoverstrategicaspectsofd)Explainandevaluatetheconceptsof'CSRstrategy'and'strategicCSR'[2].HeadingofE7changedtospecificallyrefertointegratedreporting Integratedreportingandsustainabilityissuesintheconductofbusiness?ACCA2014All Explainandassesstheconceptofintegratedalternativedefinitionsofcapital:.[3]Socialand Describeandassessthesocialandhave(intermsofsocialandenvironmental‘footprints’andenvironmentalOldE7b) andevaluatetheissues accountingforsustainability(includingthe NewE7c)amendedtoincludereferencetosustainabilityaccounting DescribethemainfeaturesofinternalmanagementsystemsforunderpinningenvironmentalandsustainabilityaccountingsuchasEMASandISONewE7d)amendedtoincludespecificreferencetointegratedreportingd)Explainandassessthetypicalcontentelementstheusefulnessofthisinformationreportingimplicationsforaudit theassuranceofintegratedreports.[3]?ACCA2014All CorporateReporting(UK)(P2)December2014andJune2015ThissyllabusandstudyguideisdesignedtohelpwithplanningstudyandtoprovidedetailedinformationonwhatcouldbeassessedinTHESTRUCTUREOFTHESYLLABUSANDSTUDYGUIDEThisdiagramshowsdirectandindirectlinksfollowingit.SomepapersaredirectlyunderpinnedbyotherpaperssuchasAdvancedPerformancelinksareshownassolidlinearrows.Otherpapersonlyhaveindirectrelationshipswitheachothersuchaslinksexistingbetweentheaccountingandauditingpapers.Thelinksbetweentheseareshownasdottedlinearrows.Thisdiagramindicateswhereyouareexpectedtohaveunderpinningknowledgeandwhereitwouldbeusefultoreviewpreviouslearningbeforeundertakingstudy.ThisexplainsbrieflytheoverallobjectiveofthecapabilitiestobedevelopedwithintheThispaper’saimisbrokendownintoseveralmaincapabilitieswhichdividethesyllabusandstudyguideintodiscretesections.Relationaldiagramofthemainthemaincapabilities(sections)ofthesyllabusandshouldbeusedasanaidtoplanningteachingandlearninginastructuredway.

SyllabusThisisanarrativeexplaininghowthesyllabusisstructuredandhowthemaincapabilitiesarelinked.examinationintendstoassessandwhy.Thisshowsthebreakdownofthemaincapabilities(sections)ofthesyllabusintosubjectareas.Thisistheblueprintforthedetailedstudyguide.examinationandhowitisassessed.StudyThisisthemain theirstudies,instructionandmaterials.Examinationswillbebasedonthedetailofthecouldbeassessedinanyexaminationsession.Thestudyguideisaprecisereflectionandbreakdownofthesyllabus.Itisdividedintosectionsbasedonthemaincapabilitiesidentifiedinthesyllabus.Thesesectionsaredividedintosubjectareaswhichrelatetothesub-capabilitiesincludedinthedetailedsyllabus.Subjectareasarebrokendownintosub-headingswhichdescribethe esaredescribedusingverbsdemon