为了适应财务领域的发展，每年ACCA考试大纲会随行业发展进行调整。小编整理了2017年到2018年的新考试大纲，并将新大纲与旧大纲进行了对比，方便同学们查阅。

F1: September 2017 to August 2018

No change

F2: September 2017 to August 2018

No change

F3: September 2017 to August 2018

No change

F4: September 2017 to August 2018

Table 1 – Additions to F4 ENG


F5: September 2017 to June 2018

The main areas which have been added to the syllabus are summarized in the table below.


F6 UK: April 2017 to March 2018

Table 1 - Additions to F6 (UK)


Table 2 – Deletions from F6 (UK)


Table 3 – Amendments to F6 (UK)


F6 CHN: Until December 2017

F6 中国税法的现有考试大纲不变，适用至2017年12月

F7: September 2017 to June 2018

主要是将IAS 17 Leases准则改为IFRS 16 Leases，以及增加了对reversal of impairment loss考核

Table 1 – Additions to F7


Table 2 – Deletions to F7


F8: September 2017 to June 2018

无大变动，仅更改了大纲的两处描述


F9: September 2017 to June 2018

No change

P1: September 2017 to June 2018

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.

The changes for the year from 1 September 2017 affect the list of exposure drafts.

P3: September 2017 to June 2018

No change

P4: September 2017 to June 2018

No change

P5: September 2017 to June 2018

There are changes to the syllabus to reflect the latest business and educational developments affecting this paper. These are summarized in the table below.