ACCA2011年6月份考试大纲(P2)(8)

　　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 THE PROFESSIONAL AND ETHICAL DUTIES OF THE ACCOUNTANT

　　1.Professional behaviour and compliance with accounting standards

　　a)Appraise and discuss the ethical and professional issues in advising on corporate reporting.^[3]

　　b)Assess the relevance and importance of ethical and professional issues in complying with accounting standards.^[3]

　　2.Ethical requirements of corporate reporting and the consequences of unethical behaviour

　　a)Appraise the potential ethical implications of professional and managerial decisions in the preparation of corporate reports.^[3]

　　b)Assess the consequences of not upholding ethical principles in the preparation of corporate reports.^[3]

　　3.Social Responsibility

　　a)Discuss the increased demand for transparency in corporate reports,and the emergence of non-financial reporting standards.^[3]

　　b)Discuss the progress towards a framework for environmental and sustainability reporting.^[3]

　　B THE FINANCIAL REPORTING FRAMEWORK

　　1.The applications,strengths and weaknesses of an accounting framework

　　a)Evaluate the valuation models adopted by standard setters.^[3]

　　b)Discuss the use of an accounting framework in underpinning the production of accounting standards.^[3]

　　c)Assess the success of such a framework in introducing rigorous and consistent accounting standards.^[3]

　　2.Critical evaluation of principles and practices

　　a)Identify the relationship between accounting theory and practice.^[2]

　　b)Critically evaluate accounting principles and practices used in corporate reporting.^[3]