2019年9月ACCA SBL考纲变化

2019-07-02 09:28 来源：会计通

ACCA考试中的SBL课程，由P1和P3改革而来，在2019年9月SBL考试中将会采用新的考试大纲。本次考纲的调整为微调，大部分内容与上一版本一致，但在以下几点上，有所变化，具体如下所示：

（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
C5 Strategic choices	f) Assess how internal development, or business combinations, strategic alliances and partnering can be used to achieve business growth3
G2 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]
H1 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]
H2 Enabling success: disruptive technology	a) Identify and assess the potential impact of disruptive technologies such as Fintech, including cryptocurrencies and blockchain.[3]
B3 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 )