ACCA2011年6月份考试大纲(P2)(10)

　　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。

　　6.Employee Benefits

　　a)Apply and discuss the accounting treatment of short term benefits.^[3]

　　b)Apply and discuss the accounting treatment of defined contribution and defined benefit plans.^[3]

　　c)Account for gains and losses on settlements and curtailments.^[2]

　　d)Account for the"Asset Ceiling"test and the reporting of actuarial gains and losses.^[2]

　　7.Income taxes

　　a)Apply and discuss the recognition and measurement of deferred tax liabilities and deferred tax assets.^[3]

　　b)Determine the recognition of tax expense or income and its inclusion in the financial statements.^[3]

　　8.Provisions,contingencies and events after the reporting date

　　a)Apply and discuss the recognition,de-recognition and measurement of provisions,contingent liabilities and contingent assets including environmental provisions.^[3]

　　b)Calculate and discuss restructuring provisions.^[3]

　　c)Apply and discuss the accounting for events after the reporting date.^[3]

　　d)Determine and report going concern issues arising after the reporting date.^[3]

　　9.Related parties

　　a)Determine the parties considered to be related to an entity.^[3]

　　b)Identify the implications of related party relationships and the need for disclosure.^[3]

　　10.Share based payment

　　a)Apply and discuss the recognition and measurement criteria for share-based payment transactions.^[3]

　　b)Account for modifications,cancellations and settlements of share based payment transactions.^[2]

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

　　a)Outline the principal considerations in developing a set of accounting standards for SMEs.^[3]

　　b)Discuss solutions to the problem of differential financial reporting.^[3]

　　c)Discuss the reasons why the IFRS for SME's does not address certain topics.^[3]

　　d)Discuss the accounting treatments not allowable under the IFRS for SME's including the revaluation model for certain assets,and proportionate consolidation.^[3]

　　e)Discuss and apply the simplifications introduced by the IFRS for SME's including accounting for goodwill and intangible assets,financial instruments,defined benefit schemes,exchange differences and associates and joint ventures.^[3]