ACCA2011年6月份考试大纲(F7)(9)

　　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。

　　Study Guide

　　A A CONCEPTUAL FRAMEWORK FOR

　　FINANCIAL REPORTING

　　1.The need for a conceptual framework

　　a)Describe what is meant by a conceptual framework of accounting.^[2]

　　b)Discuss whether a conceptual framework is necessary and what an alternative system might be.^[2]

　　2.Understandability,relevance,reliability and comparability

　　a)Discuss what is meant by understandability in relation to the provision of financial information.^[2]

　　b)Discuss what is meant by relevance and reliability and describe the qualities that enhance these characteristics.^[2]

　　c)Discuss the importance of comparability to users of financial statements.^[2]

　　d)Distinguish between changes in accounting policies and changes in accounting estimates and describe how accounting standards apply the principle of comparability where an entity changes its accounting policies.^[2]

　　e)Recognise and account for changes in accounting policies and the correction of prior period errors.^[2]

　　3.Recognition and measurement

　　a)Define what is meant by'recognition'in financial statements and discuss the recognition criteria.^[2]

　　b)Apply the recognition criteria to:^[2]

　　i)assets and liabilities.

　　ii)income and expenses

　　c)Discuss revenue recognition issues;indicate when income and expense recognition should occur.^[2]

　　d)Demonstrate the role of the principle of substance over form in relation to recognising sales revenue.^[2]

　　e)Explain the following measures and compute amounts using:^[2]

　　i)historical cost

　　ii)fair value/current cost

　　iii)net realisable value

　　iv)present value of future cash flows.

　　4.The legal versus the commercial view of accounting

　　a)Explain the importance of recording the commercial substance rather than the legal form of transactions-give examples where recording the legal form of transactions may be misleading.^[2]

　　b)Describe the features which may indicate that the substance of transactions differs from their legal form.^[2]

　　c)Apply the principle of substance over form to the recognition and derecognition of assets and liabilities.^[2]

　　d)Recognise the substance of transactions in general,and specifically account for the following types of transaction:^[2]

　　i)goods sold on sale or return/consignment inventory

　　ii)sale and repurchase/leaseback agreements

　　iii)factoring of receivables.

　　5.Alternative models and practices

　　a)Describe the advantages and disadvantages of the use of historical cost accounting.^[2]

　　b)Discuss whether the use of current value accounting overcomes the problems of historical cost accounting.^[2]

　　c)Describe the concept of financial and physical capital maintenance and how this affects the determination of profits.^[2]

　　6.The concept of'faithful representation'('true and fair view')

　　a)Describe what is meant by financial statements achieving a faithful representation.^[2]

　　b)Discuss whether faithful representation constitutes more than compliance with accounting standards.^[1]

　　c)Indicate the circumstances and required disclosures where a'true and fair'override may apply.^[1]

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