考生請(qǐng)注意！ACCA這門(mén)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(dòng)，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(mén)科目6月考綱更新
一、ACCA6月考綱更新
根據(jù)ACCA協(xié)會(huì)發(fā)布的考綱變動(dòng)消息來(lái)看，2023年6月TX-UK這門(mén)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(mén)科目的同學(xué)，請(qǐng)?zhí)崆白龊脺?zhǔn)備，學(xué)習(xí)新的考綱。從具體情況來(lái)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(guó)稅法的部分來(lái)說(shuō)，具體的變動(dòng)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.
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