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It provides the overall aim, syllabus rationale, detailed syllabus breakdown, and guidance on the approach to examining and assessment. The guide also defines intellectual levels (knowledge and comprehension, application and analysis, synthesis and evaluation) and clarifies how outcomes are communicated through verb-based descriptions and superscripts. Learning hours are not prescribed, and education recognition is addressed for international frameworks.",{"@graph":69,"@context":123},[70,84,106],{"@type":71,"itemListElement":72},"BreadcrumbList",[73,77,79,82],{"item":74,"name":75,"@type":76,"position":8},"https://docshare.wps.com","Home","ListItem",{"item":78,"name":9,"@type":76,"position":14},"https://docshare.wps.com/document/",{"item":80,"name":20,"@type":76,"position":81},"https://docshare.wps.com/document/exam/",3,{"item":83,"name":65,"@type":76,"position":19},"https://docshare.wps.com/document/advanced-financial-management-the-structure-of-the-syllabus-and-study-guide/289148/",{"url":83,"name":65,"@type":85,"image":86,"author":91,"headline":65,"publisher":94,"fileFormat":97,"inLanguage":63,"description":67,"dateModified":98,"datePublished":99,"encodingFormat":97,"isAccessibleForFree":100,"interactionStatistic":101},"DigitalDocument",{"url":87,"@type":88,"width":89,"height":90},"https://docshare.wps.com/thumbnails/advanced-financial-management-the-structure-of-the-syllabus-and-study-guide/289148.png","ImageObject",300,407,{"name":92,"@type":93},"Putri","Person",{"url":74,"name":95,"@type":96},"DocShare","Organization","application/pdf","2026-10-25","2026-09-17",true,{"@type":102,"interactionType":103,"userInteractionCount":105},"InteractionCounter",{"@type":104},"ViewAction",13,{"@type":107,"mainEntity":108},"FAQPage",[109,115,119],{"name":110,"@type":111,"acceptedAnswer":112},"How does the syllabus link Advanced Financial Management to other exams?","Question",{"text":113,"@type":114},"The guide describes both direct and indirect relationships between Advanced Financial Management and preceding or following exams, using solid lines for direct underpinning and dotted lines for indirect relationships.","Answer",{"name":116,"@type":111,"acceptedAnswer":117},"What are the three intellectual levels used in the study guide?",{"text":118,"@type":114},"The syllabus uses three levels: Level 1 (knowledge and comprehension), Level 2 (application and analysis), and Level 3 (synthesis and evaluation), indicating the intellectual depth for assessment.",{"name":120,"@type":111,"acceptedAnswer":121},"Does ACCA prescribe a specific number of learning hours for the exam?",{"text":122,"@type":114},"No. The guide states that ACCA does not recommend a particular number of learning hours because learning patterns and contexts vary among individuals and organisations.","https://schema.org",{"og:url":83,"og:type":125,"og:title":65,"og:site_name":95,"og:description":67},"article",{"robots":127,"canonical":83},"index,follow",{"doc_id":129,"site_id":62},289148,1789634639,{"code":4,"msg":5,"data":132},{"doc_id":129,"user_id":133,"nickname":92,"user_avatar":134,"doc_module":4,"category_id":19,"category_name":20,"doc_title":65,"doc_description":67,"doc_content":135,"file_id":136,"file_url":137,"file_type":138,"file_size":139,"view_count":105,"is_deleted":4,"is_public":8,"is_downloadable":8,"audit_status":8,"page_count":56,"language":140,"language_code":63,"site_id":62,"html_lang":63,"table_of_contents":141,"faqs":142,"seo_title":143,"seo_description":67,"update_tm":130,"read_time":144},962085571259,"https://ap-avatar.wpscdn.com/davatar_29158cc5080c5b710cf443261637dec0","qwertyuiopasdfghjklzxcvbnmqwer  \ntyuiopasdfghjklzxcvbnmqwertyuio  \nvbnmqwertyuiopasdfghjklzxcvbn  \nmqwertyuiopasdfghjklzxcvbnmqw  \nertyuiopasdfghjklzxcvbnmqwerty  \nuiopasdfghjklzxcvbnmqwertyuiop  \nasdfghjklzxcvbnmqwertyuiopasdf  \nghjklzxcvbnmqwertyuiopasdfghjkl  \nzxcvbnmqwertyuiopasdfghjklzxcv  \nbnmqwertyuiopasdfghjklzxcvbnm  \nqwertyuiopasdfghjklzxcvbnmqwer  \nertyuiopasdfghjklzxcvbnmqwerty   \nAdvanced Financial Management  \nThe structure of the syllabus and study guide  \nRelational diagram of Advanced Financial Management with other exams  \nThis diagram shows direct and indirect links between this exam and other exams preceding or following it. Some exams are directly underpinned by others such as Advanced Performance Management by Performance Management. These links are shown as solid line arrows. Other exams only have indirect relationships with each other such as links existing between the accounting and auditing exams. The links between these are shown as dotted line arrows. This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.  \nOverall aim of the syllabus  \nThis explains briefly the overall objective of the syllabus and indicates in the broadest sense the capabilities to be developed within the exam.  \nMain capabilities  \nThe aim of this syllabus is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.  \nRelational diagram of the main capabilities  \nThis diagram illustrates the flows and links between the main capabilities (sections) of the syllabus and should be  \nused as an aid to planning teaching and learning in a structured way.  \nSyllabus rationale  \nThis is a narrative explaining how the syllabus is structured and how the main capabilities are linked. The rationale also explains in further detail what the examination intends to assess and why.  \nDetailed syllabus  \nThis shows the breakdown of the main capabilities (sections) of the syllabus into subject areas. This is the blueprint for the detailed study guide.  \nApproach to examining the syllabus  \nThis section briefly explains the structure of the examination and how it is assessed.  \nStudy Guide  \nThis is the main document that students, learning and content providers should use as the basis of their studies, instruction and materials. Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session. The study guide is a precise reflection and breakdown of the syllabus. It is divided into sections based on the main capabilities identified in the syllabus. These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus. Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations. These outcomes are described using verbs indicating what exams may require students to demonstrate, and the  \n© ACCA 2018-2019 All rights reserved.  \nAdvanced Financial Management  \nbroad intellectual level at which these may need to be demonstrated (*see intellectual levels below) .  \nIntellectual Levels  \nThe syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification.  \nThe specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:  \nLevel 1: Knowledge and  \ncomprehension  \nLevel 2: Application and analysis  \nLevel 3: Synthesis and evaluation  \nVery broadly, these intellectual levels  \nrelate to the three cognitive levels at which the Applied Knowledge, the Applied Skills and the Strategic Professional exams are assessed.  \nEach subject area in the detailed study guide included in this document is given a 1, 2, or 3 superscript, denoting intellectual lev","cbCaiqqQMurdfqhf","https://ap.wps.com/l/cbCaiqqQMurdfqhf","pdf",884604,"English","# The structure of the syllabus and study guide\n## Relational diagram of Advanced Financial Management with other exams\n## Overall aim of the syllabus\n## Main capabilities\n## Relational diagram of the main capabilities\n## Syllabus rationale\n## Detailed syllabus\n## Approach to examining the syllabus\n## Study Guide\n## Intellectual Levels\n## Learning Hours and Education Recognition\n## Guide to Exam Structure","[{\"question\":\"How does the syllabus link Advanced Financial Management to other exams?\",\"answer\":\"The guide describes both direct and indirect relationships between Advanced Financial Management and preceding or following exams, using solid lines for direct underpinning and dotted lines for indirect relationships.\"},{\"question\":\"What are the three intellectual levels used in the study guide?\",\"answer\":\"The syllabus uses three levels: Level 1 (knowledge and comprehension), Level 2 (application and analysis), and Level 3 (synthesis and evaluation), indicating the intellectual depth for assessment.\"},{\"question\":\"Does ACCA prescribe a specific number of learning hours for the exam?\",\"answer\":\"No. The guide states that ACCA does not recommend a particular number of learning hours because learning patterns and contexts vary among individuals and organisations.\"}]","Advanced Financial Management - The structure of the syllabus and study guide | PDF",48]