ACCA2011年6月份考试大纲(P2)(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。

　　C REPORTING THE FINANCIAL PERFORMANCE OF ENTITIES

　　1.Performance reporting

　　a)Prepare reports relating to corporate performance for external stakeholders.^[3]

　　b)Discuss the issues relating to the recognition of revenue.^[3]

　　c)Evaluate proposed changes to reporting financial performance.^[3]

　　2.Non-current assets

　　a)Apply and discuss the timing of the recognition of non-current assets and the determination of their carrying amounts including impairments and revaluations.^[3]

　　b)Apply and discuss the treatment of non-current assets held for sale.^[3]

　　c)Apply and discuss the accounting treatment of investment properties including classification,recognition and measurement issues.^[3]

　　d)Apply and discuss the accounting treatment of intangible assets including the criteria for recognition and measurement subsequent to acquisition and classification.^[3]

　　3.Financial Instruments

　　a)Apply and discuss the recognition and de-recognition of financial assets and financial liabilities.^[2]

　　b)Apply and discuss the classification of financial assets and financial liabilities and their measurement.^[2]

　　c)Apply and discuss the treatment of gains and losses arising on financial assets and financial liabilities.^[2]

　　d)Apply and discuss the treatment of impairments of financial assets.^[2]

　　e)Account for derivative financial instruments,and simple embedded derivatives.^[2]

　　f)Outline the principles of hedge accounting and account for fair value hedges and cash flow hedges including hedge effectiveness.^[2]

　　4.Leases

　　a)Apply and discuss the classification of leases and accounting for leases by lessors and lessees.^[3]

　　b)Account for and discuss sale and leaseback transactions.^[3]

　　5.Segment Reporting

　　a)Determine the nature and extent of reportable segments.^[3]

　　b)Specify and discuss the nature of segment information to be disclosed.^[3]