ACCA2011年6月份考试大纲(P2)(5)

　　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。

　　RATIONALE

　　The syllabus for Paper P2,Corporate Reporting,assumes knowledge acquired at the Fundamentals level including the core technical capabilities to prepare and analyse financial reports for single and combined entities.

　　The Paper P2 syllabus takes the subject into greater depth and contextualises the role of the accountant as a professional steward and adviser/analyst by initially exploring the wider professional duties and responsibilities of the accountant to the stakeholders of an organisation.

　　The syllabus examines the financial reporting framework within which the accountant operates and examines detailed financial reporting requirements for entities leading to the preparation of group financial reports in accordance with generally accepted accounting practice and relevant standards.

　　The syllabus then deals with the nature of reporting for specialised entities including not-for-profit and small and medium-sized enterprises.

　　The final sections of the syllabus explore-in more depth-the role of the accountant as financial analyst and adviser through the assessment of financial performance and position of entities,and the accountant's role in assessing and advising on the implications of accounting regulation on corporate reporting.

　　Finally,the syllabus covers the evaluation of current developments and their implications for financial reporting.