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  • 2019年9月ACCA SBL考纲变化

    2019-07-02 09:28 来源:会计通


        (ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers, students, regulatory and advisory bodies and learning providers.)

        The main areas of change to the syllabus are summarised in the table below.

    Section and subject area

    Syllabus content


    Strategic choices

    f) Assess how internal development, or business combinations, strategic alliances and partnering can be used to achieve business growth3


    Financial analysis and decision-making techniques

    b) Assess the suitability, feasibility and acceptability of alternative sources of short and long term finance, including initial coin offerings (ICO), available to the organisation to support strategy and operations.[3]


    Enabling success: organising

    g b) Advise on the implications of collaborative working and partnering, such as franchising, organisation process outsourcing, shared services and global business services.[3]


    Enabling success: disruptive technology

    a) Identify and assess the potential impact of disruptive technologies such as Fintech, including cryptocurrencies and blockchain.[3]


    Governance scope and approaches

    d) Describe the objectives, content and limitations of, governance codes intended to apply to multiple national jurisdictions [2] i) Organisation for economic cooperation and development (OECD) Report ii) International corporate governance network (ICGN) Global Governance Principles (Note: Reference to specific versions of the above documents are not included as they change periodically and only high level priniciples will be examined )

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