acca F6.F7 2013年考纲和2012年有变化吗？看2012年的讲义的话影响大吗？

F6 2013相对于2013考纲的变化
增加的新内容
C4f GroupStructure
Election forexemption of profits from overseas branches
海外分公司收益的免税选择

删去的内容
B3g)ii) Incomefrom self-employment
Motor cars ownedat April 2009
汽车在2009年4月拥有的收入税的处理方法

对于F7，相对2012年考纲，2013年F7考纲的变化不大，依然保持加大对具体准则考量力度的要求。而且就目前的趋势来说ACCA致力于全球会计准则的统一，不同国家版本的考试在今后都会向国际会计准则（IFRS）慢慢过渡。
这个影响应该不会太大的，希望能帮到你！

F6 税法一定有变
英国税法见下:
Paper F6, Taxation (UK)
The rationale has been updated to include inheritance tax, and the approach to
examining has been updated to show that inheritance tax will now be examined
in every paper, for between five and 15 marks.
The terminology of gift aid donations for companies (Section E2(f)) has
changed to qualifying charitable donations, in line with the tax law rewrite.
Some changes have arisen due to the Finance Act 2012. A new part has been
added to the syllabus at Section C4(f) to explain the election for the exemption
of profits from overseas branches.
The following topics have been added as excluded topics, for clarity:
Section and
subject area
Syllabus content (excluded topics)
B1
Income tax
liabilities
• Child benefit income tax charge
5
CHANGES TO THE ACCA QUALIFICATION IN 2013
FEBRUARY 2013

B3
Income from
self-employment
• Capital allowances for motor cars already owned at
6 April 2009 (1 April 2009 for companies).
• Apportionment in order to determine the rate of writing
down allowance or the amount of annual investment
allowance where a period spans 6 April 2012
(1 April 2012 for companies).
B4
Property and
investment income
• Premiums for granting subleases.
B6
The use of
exemptions and
reliefs in deferring
and minimising
income tax
liabilities
• Seed enterprise investment scheme.
• The tax reduction scheme for gifts of pre-eminent
objects.
C4
The effect of a
group corporate
structure for
corporation tax
purposes
• The set off of qualifying charitable donations and losses
for the purposes of calculating double taxation relief.
E3
The liabilities
arising on
chargeable lifetime
transfers and on the
death of an
individual
• The reduced rate of inheritance tax payable on death
when a proportion of a person’s estate is bequeathed
to charity.
Paper F7, Financial Reporting (INT) and (UK)
There have not been any additions or deletions to the 2012 Study Guide for
2013. However, there have been minor amendments to the wording of some of
the Study Guide outcomes corresponding to changes within examinable
documents and to ensure greater clarity. The change in terminology relating to
performance statements in IAS 1, as explained above, has been made
throughout the Study Guide.

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_mar13_updates.pdf