FRM一级考题与practice exam 相比哪个比较难

　　BPP ACCA P6 Exam Tips March 2016

　　The exam will comprise two compulsory questions within Section A which will both be of a case study style.The first question will be 35 marks in length and will contain four marks for professional skills.The second will be for 25 marks in total and will contain no professional skills marks.One of these questions will focus on personal tax issues and the other will focus on corporate tax issues.

　　Section B will comprise three questions,each of 20 marks in length of which only two are to be answered.These will be in a more succinct,note form style.

　　The whole syllabus is examinable throughout the paper.

　　The paper will examine candidates’ability to analyse and evaluate the tax implications of various situations,numerical calculations will only be required to assist in producing an answer and no purely numerical questions will be set.

　　Topics we would expect to see are:

　　–Groups of companies involving overseas aspects

　　–Unincorporated business particularly loss relief or involving a partnership

　　–Capital gains tax versus inheritance tax

　　–Overseas aspects particularly the new rules on residence

　　–Personal service company

　　–Company purchase of own shares

　　–Enterprise investment schemes/venture capital trusts

　　–Change in accounting date

　　–Takeover

　　–VAT partial exemption

　　–Transfer of trade versus sale of subsidiary

　　–Disincorporation relief

　　–Pension contributions

　　–Patent box,research and development expenditure