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most relevant to auditors.
[2]
c) Describe good corporate governance
requirements relating to directors’
responsibilities (e.g. for risk management and
internal control) and the reporting
responsibilities of auditors.
[2]
d) Evaluate corporate governance deficiencies and
provide recommendations to allow compliance
with international codes of corporate
governance.
[2]
e) Analyse the structure and roles of audit
committees and discuss their benefits and
limitations.
[2]
f) Explain the importance of internal control and
risk management.
[1]
g) Discuss the need for auditors to communicate
with those charged with governance.
[2]
4. Professional ethics and ACCA’s Code of Ethics
and Conduct
a. Define and apply the fundamental principles of
professional ethics of integrity, objectivity,
professional competence and due care,
confidentiality and professional behaviour.
[2]
b) Define and apply the conceptual framework,
including the threats to the fundamental
principles of self-interest, self-review,
advocacy, familiarity, and intimidation.
[2]
c) Discuss the safeguards to offset the threats to
the fundamental principles.
[2]
d) Describe the auditor’s responsibility with regard
to auditor independence, conflicts of interest
and confidentiality.
[1]
© ACCA 2017-2018. All rights reserved.
8
5. Internal audit and governance, and the
differences between external audit and internal
audit
a) Discuss the factors to be taken into account
when assessing the need for internal audit.
[2]
b) Discuss the elements of best practice in the
structure and operations of internal audit with
reference to appropriate international codes of
corporate governance.
[2]
c) Compare and contrast the role of external and
internal audit.
[2]
6. The scope of the internal audit function,
outsourcing and internal audit assignments
a) Discuss the scope of internal audit and the
limitations of the internal audit function.
[2]
b) Explain outsourcing and the associated
advantages and disadvantages of outsourcing
the internal audit function.
[1]
c) Discuss the nature and purpose of internal
audit assignments including value for money,
IT, financial, regulatory compliance, fraud
investigations and customer experience.
[2]
d) Discuss the nature and purpose of operational
internal audit assignments
[2]
e) Describe the format and content of audit
review reports and make appropriate
recommendations to management and those
charged with governance
[2]
B PLANNING AND RISK ASSESSMENT
1. Obtaining, accepting and continuing audit
engagements
a) Discuss the requirements of professional ethics
and ISAs in relation to the acceptance /
continuance of audit engagements
[2]
b) Explain the preconditions for an audit
[2]
c) Explain the process by which an auditor
obtains an audit engagement
[2]
d) Discuss the importance of engagement letters
and their contents
[1]
e) Explain the quality control procedures that
should be in place over engagement
performance, monitoring quality and
compliance with ethical requirements
[2]
2. Objective and general principles
a) Identify the overall objectives of the auditor and
the need to conduct an audit in accordance
with ISAs.
[2]
b) Explain the need to plan and perform audits
with an attitude of professional scepticism, and
to exercise professional judgment.
[2]
3. Assessing audit risks
a) Explain the components of audit risk.
[1]
b) Describe the audit risks in the financial
statements and explain the auditor’s response
to each risk.
[2]
c) Define and explain the concepts of materiality
and performance materiality.
[2]
d) Explain and calculate materiality levels from
financial information.
[2]
4. Understanding the entity and its environment
a) Explain how auditors obtain an initial
understanding of the entity and its
environment.
[2]
b) Describe and explain the nature, and purpose
of, analytical procedures in planning.
[2]
c) Compute and interpret key ratios used in
analytical procedures.
[2]
5. Fraud, laws and regulations
a) Discuss the effect of fraud and misstatements
on the audit strategy and extent of audit
work.
[2]
b) Discuss the responsibilities of internal and
external auditors for the prevention and
detection of fraud and error.
[2]
c) Explain the auditor’s responsibility to consider
laws and regulations.
[2)
© ACCA 2017-2018. All rights reserved.
9
6. Audit planning and documentation
a) Identify and explain the need for and
importance of planning an audit.
[2]
b) Identify and describe the contents of the overall
audit strategy and audit plan.
[2]
c) Explain and describe the relationship between
the overall audit strategy and the audit plan.
[2]
d) Explain the difference between an interim and
final audit.
[1]
e) Describe the purpose of an interim audit, and
the procedures likely to be adopted at this
stage in the audit.
[2]
f) Describe the impact of the work performed
during the interim audit on the final audit.
[2]
h) Explain the need for, and the importance of,
audit documentation.
[1]
i) Describe the form and contents of working
papers and supporting documentation.
[2]
j) Explain the procedures to ensure safe custody
and retention of working papers.
[1]
C INTERNAL CONTROL
1. Internal control systems
a) Explain why an auditor needs to obtain an
understanding of internal control relevant to the
audit.
[1]
b) Describe and explain the five components of
internal control
[2]
i) the control environment
ii) the entity’s risk assessment process,
iii) the information system, including the
related business processes, relevant to
financial reporting and communication
iv) control activities relevant to the audit
v) monitoring of controls
2. The use and evaluation of internal control
systems by auditors
a) Explain how auditors record internal control
systems including the use of narrative notes,
flowcharts, internal control questionnaires and
internal control evaluation questionnaires.
[2]
b) Evaluate internal control components,
including deficiencies and significant
deficiencies in internal control.
[2]
c) Discuss the limitations of internal control
components
[2]
3. Tests of control
a) Describe computer systems controls including
general IT controls and application controls
{2}
b) Describe control objectives, control procedures,
activities and tests of control in relation to:
i) The sales system;
ii) The purchases system
iii) The payroll system
iv) The inventory system
v) The cash system
vi) Non-current assets
4. Communication on internal control
a) Discuss the requirements and methods of how
reporting significant deficiencies in internal
control are provided to management and those
charged with governance.
[2]
b) Explain, in a format suitable for inclusion in a
report to management significant deficiencies
within an internal control system and provide
recommendations for overcoming these
deficiencies to management
D AUDIT EVIDENCE
1. Financial statement assertions and audit
evidence
a) Explain the assertions contained in the
financial statements about:
[2]
(i) Classes of transactions and events and
related disclosures;
© ACCA 2017-2018. All rights reserved.
10
(ii) Account balances and related disclosures at
the period end;
b) Describe audit procedures to obtain audit
evidence , including inspection , observation,
external confirmation, recalculation, re-performance, analytical procedures and
enquiry
[2]
c) Discuss the quality and quantity of audit
evidence
[2]
d) Discuss the relevance and reliability of audit
evidence
[2]
2. Audit procedures
a) Discuss substantive procedures for obtaining
audit evidence
[2]
b) Discuss and provide examples of how
analytical procedures are used as substantive
procedures
[2]
c) Discuss the problems associated with the audit
and review of accounting estimates.
[2]
d) Describe why smaller entities may have
different control environments and describe the
types of evidence likely to be available in
smaller entities.
[1]
e) Discuss the difference between tests of control
and substantive procedures
[2]
3. Audit sampling and other means of testing
a) Define audit sampling and explain the need for
sampling.
[1]
b) Identify and discuss the differences between
statistical and non-statistical sampling.
[2]
c) Discuss and provide relevant examples of the
application of the basic principles of statistical
sampling and other selective testing
procedures.
[2]
d) Discuss the results of statistical sampling,
including consideration of whether additional
testing is required.
[2]
4. The audit of specific items
For each of the account balances stated in this sub-capability:
Explain the audit objectives and the audit
procedures to obtain sufficient, appropriate evidence
in relation to:
a) Receivables:
[2]
i) direct confirmation of accounts receivable
ii) other evidence in relation to receivables
and prepayments, and
iii) completeness and occurrence of revenue.
b) Inventory:
[2]
i) inventory counting procedures in relation
to year-end and continuous inventory
systems
ii) cut-off testing
iii) auditor’s attendance at inventory counting
iv) direct confirmation of inventory held by
third parties
v) valuation, and
vi) other evidence in relation to inventory.
c) Payables and accruals:
[2]
i) supplier statement reconciliations and
direct confirmation of accounts payable,
ii) obtain evidence in relation to payables
and accruals, and
iii) purchases and other expenses.
d) Bank and cash:
[2]
i) bank confirmation reports used in
obtaining evidence in relation to bank and
cash
ii) other evidence in relation to bank and
iii) other evidence in relation to cash.
e) Tangible and intangible non-current assets
[2]
i) evidence in relation to non-current assets,
ii) depreciation, and
iii) profit/loss on disposal
f) Non-current liabilities, provisions and
contingencies
[2]
i) evidence in relation to non-current
liabilities, and
ii) provisions and contingencies
g) Share capital, reserves and directors’
emoluments:
[2]
i) evidence in relation to share capital,
reserves and directors’ emoluments
© ACCA 2017-2018. All rights reserved.
11
5. Computer-assisted audit techniques
a) Explain the use of computer-assisted audit
techniques in the context of an audit.
[1]
b) Discuss and provide relevant examples of the
use of test data and audit software .
[2]
6. The work of others
a) Discuss why auditors rely on the work of
others.
[2]
b) Discuss the extent to which external auditors
are able to rely on the work of experts,
including the work of internal audit.
[2]
c) Explain the audit considerations relating to
entities using service organisations
[2]
d) Explain the extent to which reference to the
work of others can be made in the independent
auditor’s report.
[1]
7. Not-for-profit organisations
a) Apply audit techniques to not-for-profit
organisations.
[2]
E REVIEW AND REPORTING
1. Subsequent events
a) Explain the purpose of a subsequent events
review.
[1]
b) Explain the responsibilities of auditors
regarding subsequent events.
[1]
c) Discuss the procedures to be undertaken in
performing a subsequent events review.
[2]
2. Going concern
a) Define and discuss the significance of the
concept of going concern.
[2]
b) Explain the importance of and the need for
going concern reviews.
[2]
c) Explain the respective responsibilities of
auditors and management regarding going
concern.
[1]
d) Identify and explain potential indicators that an
entity is not a going concern.
2]
e) Discuss the procedures to be applied in
performing going concern reviews.
[2]
f) Discuss the disclosure requirements in relation
to going concern issues.
[2]
g) Discuss the reporting implications of the
findings of going concern reviews.
[2]
3. Written representations
a) Explain the purpose of and procedure for
obtaining written representations.
[2]
b) Discuss the quality and reliability of written
representations as audit evidence.
[2]
c) Discuss the circumstances where written
representations are necessary and the matters
on which representations are commonly
obtained.
[2]
4. Audit finalisation and the final review
a) Discuss the importance of the overall review in
ensuring that sufficient, appropriate evidence
has been obtained.
[2]
b) Describe procedures an auditor should perform
in conducting their overall review of financial
statements.
[2]
c) Explain the significance of uncorrected
misstatements.
[1]
d) Evaluate the effect of dealing with uncorrected
misstatements.
[2]
5. The Independent Auditor’s Report
a) Identify and describe the basic elements
contained in the independent auditor’s report
[1]
b) Explain unmodified audit opinions in the
auditor’s report.
[2]
c) Explain modified audit opinions in the auditor’s
report.
[2]
d) Describe the format and content of emphasis of
© ACCA 2017-2018. All rights reserved.
12
matter and other matter paragraphs.
[2]
SUMMARY OF CHANGES TO F8
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.
These syllabus changes are effective from September 2017 and will be updated with effect from 1st September
each year, thereafter.
The main areas that have been changed in the syllabus are shown in the Table 1 below:
Table 1 – Amendments to F8
Section and subject area Syllabus content
B3ba) Outcome verbs amended to better reflect the
level of knowledge required and exam requirement
wording
B3b)Describe the audit risks in the financial
statements and explain the auditor’s response to
each risk.
[2]
E5) Section wording changed to refer to Independent
Auditor’s Report
Study Guide
A FINANCIAL MANAGEMENT FUNCTION
1. The nature and purpose of financial
management
a) Explain the nature and purpose of financial
management.
[1]
b) Explain the relationship between financial
management and financial and management
accounting.
[1]
2. Financial objectives and the relationship with
corporate strategy
a) Discuss the relationship between financial
objectives, corporate objectives and corporate
strategy.
[2]
b) Identify and describe a variety of financial
objectives, including:
[2]
i) shareholder wealth maximisation
ii) profit maximisation
iii) earnings per share growth
3. Stakeholders and impact on corporate
objectives
a) Identify the range of stakeholders and their
objectives
[2]
b) Discuss the possible conflict between
stakeholder objectives
[2]
c) Discuss the role of management in meeting
stakeholder objectives, including the
application of agency theory.
[2]
d) Describe and apply ways of measuring
achievement of corporate objectives
including:
[2]
i) ratio analysis, using appropriate ratios such
as return on capital employed, return on
equity, earnings per share and dividend per
share
ii) changes in dividends and share prices as
part of total shareholder return
e) Explain ways to encourage the achievement of
stakeholder objectives, including:
[2]
i) managerial reward schemes such as share
options and performance-related pay
ii) regulatory requirements such as corporate
governance codes of best practice and stock
exchange listing regulations
4. Financial and other objectives in not-for-profit
organisations
a) Discuss the impact of not-for-profit status on
financial and other objectives.
[2]
b) Discuss the nature and importance of Value for
Money as an objective in not-for-profit
organisations.
[2]
c) Discuss ways of measuring the achievement of
objectives in not-for-profit organisations.
[2]
B FINANCIAL MANAGEMENT ENVIRONMENT
1. The economic environment for business
a) Identify and explain the main macroeconomic
policy targets.
[1]
b) Define and discuss the role of fiscal, monetary,
interest rate and exchange rate policies in
achieving macroeconomic policy targets.
[1]
c) Explain how government economic policy
interacts with planning and decision-making in
business.
[2]
d) Explain the need for, and the interaction with,
planning and decision-making in business of:
[1]
i) competition policy
ii) government assistance for business
iii) green policies
iv) corporate governance regulation.
[2]
2. The nature and role of financial markets and
institutions
a) Identify the nature and role of money and
capital markets, both nationally and
internationally.
[2]
b) Explain the role of financial intermediaries.
[1]
c) Explain the functions of a stock market and a
corporate bond market.
[2]
© ACCA 2017-2018 All rights reserved.
9
d) Explain the nature and features of different
securities in relation to the risk/return trade-off.
[2]
3. The nature and role of money market
a) Describe the role of the money markets in:
[1]
i) providing short-term liquidity to the private
sector
and the public sector
ii) providing short-term trade finance
iii) allowing an organisation to manage its
exposure to foreign currency risk and
interest rate risk.
b) Explain the role of banks and other financial
institutions in the operation of the money
markets.
[2]
c) Explain the characteristics and role of the
principal money market instruments:
[2]
i) interest-bearing instruments
ii) discount instruments
iii) derivative products.
C WORKING CAPITAL MANAGEMENT
1. The nature, elements and importance of
working capital
a) Describe the nature of working capital and
identify its elements.
[1]
b) Identify the objectives of working capital
management in terms of liquidity and
profitability, and discuss the conflict between
them.
[2]
c) Discuss the central role of working capital
management in financial management.
[2]
2. Management of inventories, accounts
receivable, accounts payable and cash
a) Explain the cash operating cycle and the role of
accounts payable and accounts receivable.
[2]
b) Explain and apply relevant accounting ratios,
including:
[2]
i) current ratio and quick ratio
ii) inventory turnover ratio, average collection
period and average payable period
iii) sales revenue/net working capital ratio
c) Discuss, apply and evaluate the use of relevant
techniques in managing inventory, including
the Economic Order Quantity model and Just-in-Time techniques.
[2]
d) Discuss, apply and evaluate the use of relevant
techniques in managing accounts receivable,
including:
i) assessing creditworthiness
[1]
ii) managing accounts receivable
[1]
iii) collecting amounts owing
[1]
iv) offering early settlement discounts
[2]
v) using factoring and invoice discounting
[2]
vi) managing foreign accounts receivable
[2]
e) Discuss and apply the use of relevant
techniques in managing accounts payable,
including:
i) using trade credit effectively
[1]
ii) evaluating the benefits of discounts for
early settlement and bulk purchase
[2]
iii) managing foreign accounts payable
[1]
f) Explain the various reasons for holding cash,
and discuss and apply the use of relevant
techniques in managing cash, including:
[2]
i) preparing cash flow forecasts to determine
future cash flows and cash balances
ii) assessing the benefits of centralised
treasury management and cash control
iii) cash management models, such as the
Baumol model and the Miller-Orr model
iv) investing short-term
3. Determining working capital needs and funding
strategies
a) Calculate the level of working capital
investment in current assets and discuss the
key factors determining this level, including:
[2]
i) the length of the working capital cycle and
terms of trade
ii) an organisation’s policy on the level of
investment in current assets
iii) the industry in which the organisation
operates
b) Describe and discuss the key factors in
determining working capital funding strategies,
including:
[2]
i) the distinction between permanent and
fluctuating current assets
© ACCA 2017-2018 All rights reserved.
10
ii) the relative cost and risk of short-term and
long-term finance
iii) the matching principle
iv) the relative costs and benefits of
aggressive, conservative and matching
funding policies
v) management attitudes to risk, previous
funding decisions and organisation size
[1]
D INVESTMENT APPRAISAL
1. Investment appraisal techniques
a) Identify and calculate relevant cash flows for
investment projects.
[2]
b) Calculate payback period and discuss the
usefulness of payback as an investment
appraisal method.
[2]
c) Calculate discounted payback and discuss its
usefulness as an investment appraisal
method.
[2]
d) Calculate return on capital employed
(accounting rate of return) and discuss its
usefulness as an investment appraisal
method.
[2]
e) Calculate net present value and discuss its
usefulness as an investment appraisal
method.
[2]
f) Calculate internal rate of return and discuss its
usefulness as an investment appraisal
method.
[2]
g) Discuss the superiority of discounted cash flow
(DCF) methods over non-DCF methods.
[2]
h) Discuss the relative merits of NPV and IRR.
[2]
2. Allowing for inflation and taxation in DCF
a) Apply and discuss the real-terms and nominal-terms approaches to investment appraisal.
[2]
b) Calculate the taxation effects of relevant cash
flows, including the tax benefits of tax
allowable depreciation and the tax liabilities of
taxable profit.
[2]
c) Calculate and apply before- and after-tax
discount rates.
[2]
3. Adjusting for risk and uncertainty in investment
appraisal
a) Describe and discuss the difference between
risk and uncertainty in relation to probabilities
and increasing project life.
[2]
b) Apply sensitivity analysis to investment projects
and discuss the usefulness of sensitivity
analysis in assisting investment decisions.
[2]
c) Apply probability analysis to investment
projects and discuss the usefulness of
probability analysis in assisting investment
decisions.
[2]
d) Apply and discuss other techniques of
adjusting for risk and uncertainty in investment
appraisal, including:
i) simulation
[1]
ii) adjusted payback
[1]
iii) risk-adjusted discount rates
[2]
4. Specific investment decisions (Lease or buy;
asset replacement; capital rationing)
a) Evaluate leasing and borrowing to buy using
the before-and after-tax costs of debt.
[2]
b) Evaluate asset replacement decisions using
equivalent annual cost and equivalent annual
benefit.
[2]
c) Evaluate investment decisions under single-period capital rationing, including:
[2]
i) the calculation of profitability indexes for
divisible investment projects
ii) the calculation of the NPV of combinations
of non-divisible investment projects
iii) a discussion of the reasons for capital
rationing
E BUSINESS FINANCE
1. Sources of and raising business finance
a) Identify and discuss the range of short-term
sources of finance available to businesses,
including:
[2]
i) overdraft
© ACCA 2017-2018 All rights reserved.
11
ii) short-term loan
iii) trade credit
iv) lease finance
b) Identify and discuss the range of long-term
sources of finance available to businesses,
including:
[2]
i) equity finance
ii) debt finance
iii) lease finance
iv) venture capital
c) Identify and discuss methods of raising equity
finance, including:
[2]
i) rights issue
ii) placing
iii) public offer
iv) stock exchange listing
d) Identify and discuss methods of raising short
and long term Islamic finance including
[1]
i) major difference between Islamic finance
and the other forms of business finance.
ii) The concept of riba (interest) and
how returns are made by Islamic financial
securities.
iii) Islamic financial instruments
available to businesses including
i) murabaha (trade credit)
ii) ijara (lease finance)
iii) mudaraba equity finance)
iv) sukuk (debt finance)
v) musharaka (venture capital)
(note: calculations are not required)
e) Identify and discuss internal sources of finance,
including:
[2]
i) retained earnings
ii) increasing working capital management
efficiency
iii) the relationship between dividend policy
and the financing decision
iv) the theoretical approaches to, and the
practical influences on, the dividend
decision, including legal constraints,
liquidity, shareholding expectations and
alternatives to cash dividends
2. Estimating the cost of capital
a) Estimate the cost of equity including.
[2]
i) application of the dividend growth model
and discussion of its weaknesses.
ii) explanation and discussion of systematic
and unsystematic risk.
iii) relationship between portfolio theory and
the capital asset pricing model (CAPM)
iv) application of the CAPM, its assumptions,
advantages and disadvantages
b) Estimating the cost of debt
i) irredeemable debt
ii) redeemable debt
iii) convertible debt
iv) preference shares
v) bank debt
c) Estimating the overall cost of capital
including.
[2]
:
i) distinguishing between average and
marginal cost of capital
ii) calculating the weighted average cost of
capital (WACC) using book value and
market value weightings
3. Sources of finance and their relative costs
a) Describe the relative risk-return relationship
and the relative costs of equity and debt.
[2]
b) Describe the creditor hierarchy and its
connection with the relative costs of sources of
finance.
[2]
c) Identify and discuss the problem of high levels
of gearing
[2]
d) Assess the impact of sources of finance on
financial position, financial risk and
shareholder wealth using appropriate
measures, including
[2]
:
i) ratio analysis using statement of financial
position gearing, operational and financial
gearing, interest coverage ratio and other
relevant ratios
ii) cash flow forecasting
iii) leasing or borrowing to buy
e) Impact of cost of capital on investments
including.
[2]
i) the relationship between company value
and cost of capital.
ii) the circumstances under which WACC can
be used in investment appraisal
© ACCA 2017-2018 All rights reserved.
12
iii) the advantages of the CAPM over WACC in
determining a project-specific cost of capital
iv) the application of CAPM in calculating a
project-specific discount rate.
4. Capital structure theories and practical
considerations
a) Describe the traditional view of capital
structure and its assumptions.
[2]
b) Describe the views of Miller and Modigliani on
capital structure, both without and with
corporate taxation, and their assumptions.
[2]
c) Identify a range of capital market imperfections
and describe their impact on the views of
Miller and Modigliani on capital structure.
[2]
d) Explain the relevance of pecking order theory to
the selection of sources of finance.
[1]
5. Finance for small and medium sized entities
(SMEs)
a) Describe the financing needs of small
businesses.
[2]
b) Describe the nature of the financing problem
for small businesses in terms of the funding
gap, the maturity gap and inadequate
security.
[2]
c) Explain measures that may be taken to ease
the financing problems of SMEs, including the
responses of government departments and
financial institutions.
[1]
d) Identify and evaluate the financial impact of
sources of finance for SMEs, including sources
already referred to in syllabus section E1 and
also
[2]
i) Business angel financing
ii) Government assistance
iii) Supply chain financing
iv) Crowdfunding / peer-to-peer funding
F BUSINESS VALUATIONS
1. Nature and purpose of the valuation of
business and financial assets
a) Identify and discuss reasons for valuing
businesses and financial assets.
[2]
b) Identify information requirements for valuation
and discuss the limitations of different types of
information.
[2]
2. Models for the valuation of shares
a) Asset-based valuation models, including:
[2]
i) net book value (statement of financial
position) basis
ii) net realisable value basis
iii) net replacement cost basis.
b) Income-based valuation models, including:
[2]
i) price/earnings ratio method
ii) earnings yield method.
c) Cash flow-based valuation models, including:
[2]
i) dividend valuation model and the dividend
growth model
ii) discounted cash flow basis.
3. The valuation of debt and other financial assets
a) Apply appropriate valuation methods to:
[2]
i) irredeemable debt
ii) redeemable debt
iii) convertible debt
iv) preference shares
4. Efficient Market Hypothesis (EMH) and
practical considerations in the valuation of
shares
a) Distinguish between and discuss weak form
efficiency, semi-strong form efficiency and
strong form efficiency
[2]
b) Discuss practical considerations in the
valuation of shares and businesses,
including:
[2]
i) marketability and liquidity of shares
ii) availability and sources of information
iii) market imperfections and pricing
anomalies
iv) market capitalisation
© ACCA 2017-2018 All rights reserved.
13
c) Describe the significance of investor
speculation and the explanations of investor
decisions offered by behavioural finance
[1]
G RISK MANAGEMENT
1. The nature and types of risk and approaches to
risk management
a) Describe and discuss different types of foreign
currency risk:
[2]
i) translation risk
ii) transaction risk
iii) economic risk
b) Describe and discuss different types of interest
rate risk:
[1]
i) gap exposure
ii) basis risk
2. Causes of exchange rate differences and
interest rate fluctuations
a) Describe the causes of exchange rate
fluctuations, including:
i) balance of payments
[1]
ii) purchasing power parity theory
[2]
iii) interest rate parity theory
[2]
iv) four-way equivalence
[2]
b) Forecast exchange rates using:
[2]
i) purchasing power parity
ii) interest rate parity
c) Describe the causes of interest rate
fluctuations, including:
[2]
i) structure of interest rates and yield curves
ii) expectations theory
iii) liquidity preference theory
iv) market segmentation
3. Hedging techniques for foreign currency risk
a) Discuss and apply traditional and basic
methods of foreign currency risk management,
including:
i) currency of invoice
[1]
ii) netting and matching
[2]
iii) leading and lagging
[2]
iv) forward exchange contracts
[2]
v) money market hedging
[2]
vi) asset and liability management
[1]
b) Compare and evaluate traditional methods of
foreign currency risk management.
[2]
c) Identify the main types of foreign currency
derivatives used to hedge foreign currency risk
and explain how they are used in hedging.
[1]
(No numerical questions will be set on this
topic)
4. Hedging techniques for interest rate risk
a) Discuss and apply traditional and basic
methods of interest rate risk management,
including:
i) matching and smoothing
[1]
ii) asset and liability management
[1]
iii) forward rate agreements
[2]
b) Identify the main types of interest rate
derivatives used to hedge interest rate risk and
explain how they are used in hedging.
[1]
(No numerical questions will be set on this
topic)
© ACCA 2017-2018 All rights reserved.
14
SUMMARY OF CHANGES TO F9
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
Amendments /additions
There have been no amendments to the F9 study guide from the 2016 – 2017 study guide.

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Thursday, May 11, 2017

Free ACCA Study Material F7 to F9

https://weacca.blogspot.com/2017/04/acca-f6-taxation-fa-2016-text-2018.htm

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Thursday, May 11, 2017

Free ACCA Study Material F7 to F9

https://weacca.blogspot.com/2017/04/acca-f6-taxation-fa-2016-text-2018.htm

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