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2014年ACCA考试大纲内容 F6大纲变动总结

发表时间:2014-03-24 来源:

1. F6的新大纲中新增加的内容如下:

•New part d) on cash basis for small business (and remaining parts renumbered).
•Part i) ii) expended to include the restriction that can apply on trading losers claimed against income.
•Change of account date.
•Loss relief following the incorporation of a business.
•New part f) on the child benefit tax charge (and remaining part renumbered).
•Patent box.
•Overseas aspects of corporation tax and transfer pricing.
•The exemption for employee shareholders.
•Incorporation relief.
•Information powers, pre-return compliance checks and detailed procedures on the carrying out and completion of a compliance check.

2. F6的新大纲中删除的内容如下:

•Part f) ii) and f) iii)on conditions for a change and the computation of profits on a change deleted and part f) i) renumbered as g).
•Parts d), f) and g) on overseas aspects of corporation tax deleted and part e) moved to section A3.
•Ordinary residence abolished, and residence covered at B1 a).

3. F6的新大纲中有改动的内容如下:

•Part d) calculation of double tax relief moved from section C.
•Amended to clarify coverage of the General Anti-Abuse Rule (GAAR).
•Residence amended to exclude split year treatment.
•O2 emission thresholds for capital allowance for motor cars prior to 1 April 2013.
•Apportionment re the annual investment allowance where period spans 1 January 2013.
•Amended to clarify personal allowance for people born before 6 April 1948.


金程提示:税法每次改动都会牵扯到具体数字的改动或者百分比的改动。这种小改动往往在最后的考试中起关键作用。   如,今年的最高适用税率就改为了45%,而去年就是50%,


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