考生請注意！ACCA這門科目6月考綱更新！ACCA每年的考試大綱基本都在9月變化，直至下一年的8月份，部分科目今年6月份就出現(xiàn)了考綱變動，如果打算報(bào)名6月季考，那么同學(xué)們要提前了解！
acca這門科目6月考綱更新
一、ACCA6月考綱更新
根據(jù)ACCA協(xié)會發(fā)布的考綱變動消息來看，2023年6月TX-UK這門科目出現(xiàn)了考綱變化，持續(xù)到2024年3月，變化內(nèi)容高達(dá)10%。如果有在6月報(bào)考這門科目的同學(xué)，請?zhí)崆白龊脺?zhǔn)備，學(xué)習(xí)新的考綱。從具體情況來看，此次考綱更新的內(nèi)容主要包含了Allowance和Rate的部分，而其中關(guān)于英國稅法的部分來說，具體的變動并不是很大。
二、ACCA《TX-UK》2023年6月考綱變化
Table 1–Additions 
  Section and subject area Syllabus content
F2 The computation of VAT liabilities–excluded topics
Excluded topic added:
•Reform of the VAT penalties and interest regime for late filing and payment,which will apply from 1 January 2023
B3 Income from self-employment-excluded topics
Excluded topic added:
•Freeports
Table 2–Amendments
B3(h)(iii) Income from selfemployment–capital allowances Part(h)amended for clarification Removal of“motor”from description to simply refer to“cars”.To be consistent with common parlance.
B3 Income from selfemployment-excluded topics Excluded topics amended:Removal of“motor”from description to simply refer to“cars”.To be consistent with common parlance.
B4 Property and investment income–excluded topics Excluded topics amended:Removal of“motor”from description to simply refer to“cars”.To be consistent with common parlance.
Table 3–Deletions
B2 Income from employment-excluded topics Removed from excluded topics as no longer relevant•The calculation of a car benefit where the car was registered before 6 April 2020.
B3 Income from self-employment–excluded topics
Removed from excluded topics since the amount of annual investment allowance has been extended to 31 March 2023:•Apportionment in order to determine the amount of annual investment allowance where a period of account spans 1 January 2022.
•Knowledge of the annual investment allowance limit of£200,000 applicable from 1 January 2022.
Removed from excluded topics:
•The temporary extension of the carry back of trading losses incurred in the tax years 2020/21 and 2021/22 from one year to three years.
E2 Taxable total profits-excluded topics
Removed from excluded topics:
•The temporary extension to the carry back of trading losses incurred in accounting periods ending between 1 April 2020 and 31 March 2022 from one year to three years.
高頓教育
以上就是【考生請注意！acca這門科目6月考綱更新！】的全部內(nèi)容，想要了解更多關(guān)于ACCA相關(guān)政策，請?jiān)L問【報(bào)考指南】頻道！一鍵輕松GET2023年ACCA報(bào)名、考試、考試費(fèi)用、證書等全面信息！2023年ACCA（特許公認(rèn)會計(jì)師公會）考證新征程，高頓教育ACCA陪您一起走過！