AFM是acca考试中的《高级财务管理》的简称,原为P4。该科目自2019年9月开始,将会实行新的考试大纲,与之前的考试大纲相比,本次考纲对于以下几个方面进行了微调:

(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.)
Table 1 Amendments to AFM
Section and subject area | Syllabus content |
B3a | Addition of initial coin offering to the sources of finance list |
E3a | Clarification to make clear that interest rate collars are examinable |
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