ACCA2011年6月份考試大綱(P2)(6)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　DETAILED SYLLABUS

　　A The professional and ethical duty of the accountant

　　1.Professional behaviour and compliance with accounting standards

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

　　3.Social responsibility

　　B The financial reporting framework

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

　　2.Critical evaluation of principles and practices

　　C Reporting the financial performance of entities

　　1.Performance reporting

　　2.Non-current assets

　　3.Financial instruments

　　4.Leases

　　5.Segment reporting

　　6.Employee benefits

　　7.Income taxes

　　8.Provisions,contingencies and events after the reporting date

　　9.Related parties

　　10.Share-based payment

　　11.Reporting requirements of small and medium- sized entities(SMEs)

　　D Financial statements of groups of entities

　　1.Group accounting including statements of cash flows

　　2.Continuing and discontinued interests

　　3.Changes in group structures

　　4.Foreign transactions and entities

　　E Specialised entities and specialised transactions

　　1.Financial reporting in specialised,not-for-profit and public sector entities

　　2.Entity reconstructions

　　F Implications of changes in accounting regulation on financial reporting

　　1.The effect of changes in accounting standards on accounting systems

　　2.Proposed changes to accounting standards

　　G The appraisal of financial performance and position of entities

　　1.The creation of suitable accounting policies

　　2.Analysis and interpretation of financial information and measurement of performance

　　H Current developments

　　1.Environmental and social reporting

　　2.Convergence between national and international reporting standards

　　3.Current reporting issues