ACCA2011年6月份考试大纲(P2)(6)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　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