Relevant links on September 2015 Session:
– September 2015 Launches in 14 Countries
– ACCA September 2015 Exam Dates
Following is the list that guides you about changes in exam of september 2015 and onwards
Paper
F5 Performance Management
Changes
Changes
No Change
Paper
Paper
F6 (UK) Taxation
Changes
Changes
No Change
Paper
Paper
F7 Financial Reporting
Changes
Changes
Two areas of the syllabus will be examined under new accounting standards:
– IFRS 9, Financial Instruments,
– IFRS 15, Revenue from Contracts with Customers
Paper
– IFRS 9, Financial Instruments,
– IFRS 15, Revenue from Contracts with Customers
Paper
F8 Audit & Assurance
Changes
Changes
No Changes
Paper
Paper
F9 Financial Management
Changes
Changes
Newer sources of finance for SMEs have been added
Paper
Paper
P1 Governance Ethics & Risk
Changes
Changes
– A1 c) amended to include private sector
– A7 b) amended to include the Mendelow matrix
– New A9 e) added to include examination of the 3 Es and public value in public sector governance
– B1 c) amended to make more explicit reference to fraud and error in respect of internal control
Paper
– A7 b) amended to include the Mendelow matrix
– New A9 e) added to include examination of the 3 Es and public value in public sector governance
– B1 c) amended to make more explicit reference to fraud and error in respect of internal control
Paper
P2 Corporate Reporting
Changes
Changes
– Syllabus coverage of revenue has been amended to reflect IFRS 15, Revenue from Contracts with Customers
– Syllabus coverage of financial instruments has been amended to reflect the final version of IFRS 9, Financial Instruments
– Some changes to the content of the list of exposure drafts and discussion papers that are examinable
Paper
– Syllabus coverage of financial instruments has been amended to reflect the final version of IFRS 9, Financial Instruments
– Some changes to the content of the list of exposure drafts and discussion papers that are examinable
Paper
P3
Changes
Changes
Two new outcomes added to syllabus:
– Discuss how big data can be used to inform and implement business strategy
– Discuss how the finance function has transformed to enabling an accountant to have a key role in the decision making process from strategy formulation and implementation to its impact on business performance
Paper
– Discuss how big data can be used to inform and implement business strategy
– Discuss how the finance function has transformed to enabling an accountant to have a key role in the decision making process from strategy formulation and implementation to its impact on business performance
Paper
P4
Changes
Changes
No Change
Paper
Paper
P5
Changes
Changes
No Change
Paper
Paper
P6
Changes
Changes
No Change
Paper
Paper
P7
Changes
Changes
Subject area E6 (The audit of performance information (pre-determined objectives) in the public sector) has been re-written.
