ACCA2011年6月份考試大綱(P2)(8)

　　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。

　　Study Guide

　　A THE PROFESSIONAL AND ETHICAL DUTIES OF THE ACCOUNTANT

　　1.Professional behaviour and compliance with accounting standards

　　a)Appraise and discuss the ethical and professional issues in advising on corporate reporting.^[3]

　　b)Assess the relevance and importance of ethical and professional issues in complying with accounting standards.^[3]

　　2.Ethical requirements of corporate reporting and the consequences of unethical behaviour

　　a)Appraise the potential ethical implications of professional and managerial decisions in the preparation of corporate reports.^[3]

　　b)Assess the consequences of not upholding ethical principles in the preparation of corporate reports.^[3]

　　3.Social Responsibility

　　a)Discuss the increased demand for transparency in corporate reports,and the emergence of non-financial reporting standards.^[3]

　　b)Discuss the progress towards a framework for environmental and sustainability reporting.^[3]

　　B THE FINANCIAL REPORTING FRAMEWORK

　　1.The applications,strengths and weaknesses of an accounting framework

　　a)Evaluate the valuation models adopted by standard setters.^[3]

　　b)Discuss the use of an accounting framework in underpinning the production of accounting standards.^[3]

　　c)Assess the success of such a framework in introducing rigorous and consistent accounting standards.^[3]

　　2.Critical evaluation of principles and practices

　　a)Identify the relationship between accounting theory and practice.^[2]

　　b)Critically evaluate accounting principles and practices used in corporate reporting.^[3]