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ACCA2011年6月份考试大纲(P2)(4)
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。
AIM
To apply knowledge,skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
MAIN CAPABILITIES
On successful completion of this paper candidates should be able to:
A Discuss the professional and ethical duties of the accountant
B Evaluate the financial reporting framework
C Advise on and report the financial performance of entities
D Prepare the financial statements of groups of entities in accordance with relevant accounting standards
E Explain reporting issues relating to specialised entities
F Discuss the implications of changes in accounting regulation on financial reporting
G Appraise the financial performance and position of entities
H Evaluate current developments
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