2016-2017年ACCA F6考试大纲.pdf

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1、Taxation(UK)(F6)SyllabusrationaleExamsintheperiod1Thisisanarrativeexplaininghowthesyllabusisstructuredandhowthemaincapabilitiesarelinked.September2016to31Therationalealsoexplainsinfurtherdetailwhattheexaminationintendstoassessandwhy.March2017DetailedsyllabusThissy

2、llabusandstudyguideisdesignedtohelpThisshowsthebreakdownofthemaincapabilitieswithplanningstudyandtoprovidedetailed(sections)ofthesyllabusintosubjectareas.Thisisinformationonwhatcouldbeassessedintheblueprintforthedetailedstudyguide.anyexaminationsession.Approachtoe

3、xaminingthesyllabusTHESTRUCTUREOFTHESYLLABUSANDSTUDYGUIDEThissectionbrieflyexplainsthestructureoftheexaminationandhowitisassessed.RelationaldiagramofpaperwithotherpapersStudyGuideThisdiagramshowsdirectandindirectlinksbetweenthispaperandotherpapersprecedingorThisis

4、themaindocumentthatstudents,tuitionfollowingit.SomepapersaredirectlyunderpinnedprovidersandpublishersshoulduseasthebasisofbyotherpaperssuchasAdvancedPerformancetheirstudies,instructionandmaterials.ManagementbyPerformanceManagement.TheseExaminationswillbebasedonthe

5、detailofthelinksareshownassolidlinearrows.Otherpapersstudyguidewhichcomprehensivelyidentifieswhatonlyhaveindirectrelationshipswitheachothercouldbeassessedinanyexaminationsession.suchaslinksexistingbetweentheaccountingandThestudyguideisaprecisereflectionandauditing

6、papers.Thelinksbetweentheseareshownbreakdownofthesyllabus.Itisdividedintosectionsasdottedlinearrows.Thisdiagramindicateswherebasedonthemaincapabilitiesidentifiedintheyouareexpectedtohaveunderpinningknowledgesyllabus.Thesesectionsaredividedintosubjectandwhereitwoul

7、dbeusefultoreviewpreviousareaswhichrelatetothesub-capabilitiesincludedlearningbeforeundertakingstudy.inthedetailedsyllabus.Subjectareasarebrokendownintosub-headingswhichdescribethedetailedOverallaimofthesyllabusoutcomesthatcouldbeassessedinexaminations.Theseoutcom

8、esaredescribedusingverbsThisexplainsbrieflytheoverallobjectiveoftheindicatingwhatexamsmayrequirestudentstopaperandindicatesinthebroadestsensethedemonstr