24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠
安卓版本:8.6.82 苹果版本:8.6.82
开发者:北京东大正保科技有限公司
应用涉及权限:查看权限>
APP隐私政策:查看政策>

2022年9月ACCA AFM科目职业技能分值变化详情

来源: 正保会计网校 编辑:00LilGhost 2022/03/23 14:01:24 字体:
↓ 点击科目切换 ↓(ATX官网未公布)
AAAAPM
AFM

今年9月起,战略专业选修科目APM考试大纲将进行调整:

1、职业技能(professionalskills)分值将调整至20分(原先为4分)

2、分值会分布在考题中:第一道大题的professional marks 变为10分,后面两道题的professional marks各 5分。

AFM考试-职业技能

Professional skills in the AFM exam.

● Communication 沟通能力

● Analysis and evaluation 分析和评估能力

● Scepticism 职业怀疑态度

● Commercial acumen 敏锐的商业头脑

01
Communication

Section A questions in AFM always ask for a report to address key financial management matters facing the organisation.

This report should have appropriate report headings, sub-headings and an introduction which explains the content of the report to follow. The candidate response in the body of the report should look professional, use appropriate language and be clear and effective. The calculations should be separated off into an appendix in the spreadsheet response area and make use of the spreadsheet functionality. It is vital that the report content is relevant to the requirements, including adhering to any specific instructions given in the examination question.

02
Analysis and evaluation

All AFM questions will include this professional skill as it is fundamental to financial management. It is common for AFM questions to include significant amounts of calculation consisting of the use of models or methods to evaluate financial strategy decisions. It is key to remember that in AFM any analysis or evaluation is contextual and must consider the situation in which the organisation in the question operates.

Analysis can be demonstrated by appropriate use of the data/information to determine suitable calculations to support your evaluation. The ability to draw appropriate conclusions from the data/information analysed should be demonstrated, so that appropriate responses can be designed, and advice given. Identifying where data appears to be omitted or where further analysis is needed to make a recommendation is also important, as that means a full evaluation cannot be performed due to the lack of that data. It is key that financial management decision-makers are made aware of this.

An evaluation is a balanced appraisal to determine the impact of a course of action, for example, changing an organisation’s reward system. Part of that is to demonstrate reasoned judgement to consider relevant factors, decide what to prioritise and then come to a suitable and justified conclusion.

03
Scepticism

Having a questioning approach is key for this skill. That questioning needs to lead to effective challenges of information, of evidence provided and assumptions stated. This includes the ability to identify contradictory evidence and remaining sceptical about information that has been provided in the scenario.

AFM often uses theoretical models which include assumptions and also can include stakeholders in question scenarios making statements about their beliefs and perceptions of a matter and candidates can be required to challenge those statements. These challenges, however, cannot simply be in the abstract. Reasons for issues and problems with any assumptions/statements are needed before challenges can be upheld and deemed appropriate.

All of this means that candidates need to apply professional judgement to draw conclusions and make properly informed decisions which are appropriate to the organisation.

04
Commercial acumen

All AFM questions are set within a commercial scenario. These will mostly be for-profit organisations, but they can include public sector organisations and also not-for-profit organisations. Whatever context is used, candidates need to understand what does and does not work in such an organisational scenario, therefore any advice or recommendations have to be practical and plausible in the given situation.

To demonstrate this skill effectively candidates will need to use the question scenario information to draw evidence that relates to the organisational context but also take any other practical commercial considerations into account. Organisations do not operate in a vacuum so candidates need to look at external constraints and opportunities where relevant and also consider the validity/reasonableness of any assumption that the organisation may be working under, given the external environment. Awareness of internal constraints within an organisation should also be accounted for.

To ensure that candidates take a considered forward-looking approach recognition is needed of the possible consequences of past and future actions so that the right choices can be exercised.

官文:

更多推荐:
多维度解析ACCA  

评估ACCA免考科目  

了解ACCA招生方案

免费试听

  • Jessie《FR 财务报告》

    Jessie主讲:《FR 财务报告》免费听

  • 张宏远《MA 管理会计》

    张宏远主讲:《MA 管理会计》免费听

  • 何 文《SBL 战略商业领袖》

    何 文主讲:《SBL 战略商业领袖》免费听

限时免费资料

  • 近10年A考汇总

    历年样卷

  • 最新官方考试大纲

    考试大纲

  • 各科目专业词汇表

    词汇表

  • ACCA考试报考指南

    报考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串讲直播

    思维导图

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京东大正保科技有限公司 版权所有

京ICP证030467号 京ICP证030467号-1 出版物经营许可证 京公网安备 11010802023314号

正保会计网校