ACCA2011年6月份考試大綱(F7)(10)

　　隨著ACCA2010年12月份考試的結(jié)束,考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中,為幫助廣大考生迅速掌握考試要點(diǎn),定位好備考重點(diǎn),正保會(huì)計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨,將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南,以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí),并為每一部分的考點(diǎn)提供詳細(xì)的信息.

　　B A REGULATORY FRAMEWORK  FOR FINANCIAL REPORTING

　　1.Reasons for the existence of a regulatory framework

　　a)Explain why a regulatory framework is needed.^[2]

　　b)Explain why accounting standards on their own are not a complete regulatory framework.^[2]

　　c)Distinguish between a principles based and a rules based framework and discuss whether they can be complementary.^[1]

　　2.The standard setting process

　　a)Describe the structure and objectives of the IFRS Foundation,the International Accounting Standards Board (IASB),the IFRS Advisory Council(IFRS AC)and the IFRS Interpretations Committee(IFRS IC).^[2]

　　b)Describe the IASB's Standard setting process including revisions to and interpretations of Standards.^[2]

　　c)Explain the relationship of national standard setters to the IASB in respect of the standard setting process.^[2]

　　3.Specialised,not-for-profit and public sector entities

　　a)Distinguish between the primary aims of not- for profit and public sector entities and those of profit oriented entities.^[1]

　　b)Discuss the extent to which International Financial Reporting Standards(IFRSs)are relevant to specialised,not-for-profit and public sector entities.^[1]