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2016年6月ACCA考试P4考纲变化分析

来源：互联网 2016-03-21

P4, ADVANCED FINANCIAL MANAGEMENT

There are changes to the syllabus to reflect the latest business and educational developments affecting this exam. These are summarised in Table 10 below.

Table 10 – Amendments/additions/deletions to P4

Section and subject area	Syllabus content
A role of the senior financial adviser in the multinational organisation	This syllabus area contains outcomes from the role and responsibility towards stakeholders, economic environment for multinationals and emerging issues sections of the previous syllabus. Some outcomes from these old section have been deleted whilst other have been amended or simplified. A2h) on behavioural finance is a new syllabus outcome A3g) is an amended outcome relating to environmental issues and sustainability. Most of the conflicting stakeholder interests learning outcomes have been removed, only the new A3c) remains. A4f) and A4g) are amended outcomes and have altered the scope of the outcome relating to international financial institutions. Section A6 was also previously part of the treasury and risk management section. EVA has been removed from the syllabus and is no longer examinable in P4.
B1avi)	New outcome added to test duration in terms of project appraisal in addition to debt finance.
B1b	Outcomes relating to the design and distribution underlying a simulation model have been removed.
C1f)	New outcome added to evaluate the use of reverse takeovers.
C2 Valuation for acquisition and mergers	Outcomes in this section have been simplified by the removal of references to types 1, 2 and 3. C2c) and C2d) are amended outcomes from the previous syllabus
Financial reconstruction	The third outcome under this heading has been removed as it duplicated other outcomes.
Emerging issues	This syllabus area no longer exists separately and instead the learning outcomes have been moved to the relevant syllabus area. These outcomes are now A4d), A4e) and B3b).

There are other minor wording changes which have been made to several outcomes.

These outcomes are A2a), A4e), B3b), D1a), E3a iv).

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