高顿网校小编推出2014年F3（财务会计）*7考纲变化详情，希望帮助大家成功通过ACCA考试。
 
　　SUMMARY OF CHANGES TO F3/FFA
　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders including employers, students, regulatory and advisory bodies and learning providers. These syllabus changes are effective from February 2014 and thereafter will be updated on 1st September each year, from September 2015 onwards.
　　F3/FFA is being restructured with effect from February 2014, to introduce longer style questions. The new examination will consist of two sections. Section A will contain 35 two mark objective questions. Section B will contain 2 fifteen mark multi-task questions. These will test consolidations and accounts preparation. The consolidation question could include a small amount of interpretation and the accounts preparation question could be set in the context of a sole trader or a limited company.
　　There are other changes to the syllabus to reflect the latest business and educational developments affecting this paper. These are summarised in the table below.
 
Section and subject areaSyllabus content

B1

a) changed to refer only to qualitative
characteristics as defined in the IASB Conceptual
Framework

Define, understand and apply qualitative characteristics:[K]
i) Relevance
ii) Faithful representation
iii) Comparability
iv) Verifiability
v) Timeliness
vi) Understandability

Old B1

b) has been removed and replaced with a
new outcome covering other accounting concepts

Define, understand and apply accounting concepts [K]
i) Materiality
ii) Substance over form
iii) Going concern
iv) Business entity concept
v) Accruals
vi) Fair presentation
Throughout the study guide, outcomes have been
reworded to reflect the updated titles of financial
statements per IAS 1 Presentation of Financial
Statements. This has affected:
C4 g), C8 g) and i), E2 d), F2 and outcomes F2 a),
d), e), f), and g) and G1e)		‘Income statement’ has been replaced with ‘statement of
profit or loss’ and ‘statement of comprehensive
income’ has been replaced with ‘statement of profit or
loss and other comprehensive income’.
　　高顿网校小编寄语：你一定能行的！你要相信自己！对自己要有信心！我等你的好消息！

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