ACCA2011年6月份考试大纲(P2)(12)

　　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。

　　F IMPLICATIONS OF CHANGES IN ACCOUNTING REGULATION ON FINANCIAL REPORTING

　　1.The effect of changes in accounting standards on accounting systems

　　a)Apply and discuss the accounting implications of the first time adoption of a body of new accounting standards.^[3]

　　2.Proposed changes to accounting standards

　　a)Identify issues and deficiencies which have led to a proposed change to an accounting standard.^[2]

　　G THE APPRAISAL OF FINANCIAL PERFORMANCE AND POSITION OF ENTITIES

　　1.The creation of suitable accounting policies

　　a)Develop accounting policies for an entity which meet the entity's reporting requirements.^[3]

　　b)Identify accounting treatments adopted in financial statements and assess their suitability and acceptability.^[3]

　　2.Analysis and interpretation of financial information and measurement of performance

　　a)Select and calculate relevant indicators of financial and non-financial performance.^[3]

　　b)Identify and evaluate significant features and issues in financial statements.^[3]

　　c)Highlight inconsistencies in financial information through analysis and application of knowledge.^[3]

　　d)Make inferences from the analysis of information taking into account the limitation of the information,the analytical methods used and the business environment in which the entity operates.^[3]

　　H CURRENT DEVELOPMENTS

　　1.Environmental and social reporting

　　a)Appraise the impact of environmental,social,and ethical factors on performance measurement.^[3]

　　b)Evaluate current reporting requirements in the area.^[3]

　　c)Discuss why entities might include disclosures relating to the environment and society.^[3]

　　2.Convergence between national and international reporting standards

　　a)Evaluate the implications of worldwide convergence with International Financial Reporting Standards.^[3]

　　b)Discuss the influence of national regulators on international financial reporting.^[2]

　　3.Current reporting issues

　　a)Discuss current issues in corporate reporting.^[3]