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| ACCA -F6 -SYLLABUS AND STUDY GUIDE2014
 
 
 
 
 
 LEARNING HOURS AND EDUCATION
 RECOGNITION
 
 The ACCA qualification does not prescribe or
 recommend any particular number of learning hours
 for examinations because study and learning
 patterns and styles vary greatly between people and
 organisations. This also recognises the wide
 diversity of personal, professional and educational
 circumstances in which ACCA students find
 themselves.
 As a member of the International Federation of
 Accountants, ACCA seeks to enhance the education
 recognition of its qualification on both national and
 international education frameworks, and with
 educational authorities and partners globally. In
 doing so, ACCA aims to ensure that its qualifications
 are recognized and valued by governments,
 regulatory authorities and employers across all
 sectors. To this end, ACCA qualifications are
 currently recognized on the education frameworks in
 several countries. Please refer to your national
 education framework regulator for further
 information.
 Each ACCA syllabus contains between 23 and 35 main
 subject area headings depending on the nature of
 the subject and how these areas have been broken
 down.
 
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