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2021年至2022年新ACCA考试大纲——APM考纲变化详情!

普通 来源:正保会计网校 2021-03-12

2021年到2022年ACCA考试大纲出来了!小编注意到,ACCA考试大纲当中APM考纲变化率为5%!时间紧,任务重!为了能够节省备考时间,一定要过来看看ACCA考试大纲具体在哪里发生了变化!

2021年至2022年新ACCA考试大纲——APM考纲变化详情!

APM: September 2021to June 2022
The main areas of change to the syllabus are summarised in the table below.

 Section and subject areaSyllabus content
AStrategic planning and controlA1g – this learning outcome has been removed.
A2 – this section has been removed and the PEST model moved to A1e. The rest of the subject areas under syllabus section A have been renumbered accordingly.
A5 – the overall section heading has changed to Environmental, social and governance factors
A5b – the example of sustainability has been added to this learning outcome.
A5c – input-output analysis has been added to this learning outcome.
DStrategic performance measurementD6c – this learning outcome has been expanded on.
D6d – this learning outcome has been removed.
D7b – this learning outcome has been expanded on to give the statement context.
D7c – specific reference to Hopwood’s management styles has been added.
FEmployability and technology skillsThis section has been added to reflect the outcomes and demonstrable skills required for the APM examination, using the available technology.

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