ACCA2011年6月份考试大纲(P2)(14)

　　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。

　　NOTE OF SIGNIFICANT CHANGES TO STUDY GUIDE PAPER P2 INT

　　RATIONALE FOR CHANGES

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.

　　As part of this regular qualification review,to ensure best alignment between F7 and P2 and to reflect changes in international standards,changes have been introduced to P2(INT).These changes concern the accounting treatment of SMEs and the circumstances in which consolidated accounts are required,exemptions from requirements to consolidate,why directors might not want to consolidate group accounts and to include more coverage of accounting reconstructions.

　　The main areas to be added or deleted from the syllabus from that date are shown in Tables 1 and 2 below:

　　Table 1-Additions to P2 INT

Section and subject area	Syllabus content
C11c)Reporting the financial performance of entities	Accounting treatments applicable to SMEs
D1f)Financial statements of groups of entities	Requirements for a group to prepare  consolidated financial statements,  exemptions from preparation of financial statements and reasons directors may wish to exclude subsidiaries from consolidation
E2 Specialised entities and specialised transactions	Entity reconstructions
E2a)	Identify when an entity may no longer be a going concern
E2b)	Circumstances where a reconstruction is an alternative to liquidation
E2c)	Accounting treatment of reconstructions

　　The areas to be removed from the syllabus are shown in Table 2 below:

　　Table 2-Deletions to P2 INT

Section and subject area	Syllabus content
B1 The contribution and limitations of financial statements in meeting users’ and capital markets'needs	a)Evaluate the consistency and clarity of corporate reports b)Assess the insight into financial and operational risks provided by corporate reports c)Discuss the usefulness of corporate reports in making investment decisions
D4 Foreign transactions and entities	c)Describe the principal objective of establishing a standard for enterprises reporting in the currency of a hyper-inflationary economy
F1 The effect of changes in accounting standards on accounting systems	b)Outline the issues in implementing a change to new accounting standards including organisational, behavioural, and procedural changes within the entity
F2 Proposed changes to accounting standards	b)Apply and discuss the implications of a proposed change to an accounting standard on the performance and statement of financial position of an entity
H2 Convergence between national and international reporting standards	b)Discuss the implementation issues arising from the convergence process
H3 Comparison of national reporting requirements	a)Identify the reasons for major differences in accounting practices, including culture.

　　The following items are to be deleted from the P2(INT)Examinable Documents:

Section and subject area	Syllabus content
IAS 11	Construction contracts
IAS 29	Financial reporting in hyperinflationary  economies
IAS 41	Agriculture
SIC-12	Consolidation-Special Purpose Entities
SIC-13	Jointly Controlled Entities-  Non monetary Contributions  by Venturers
SIC-15	Operating Leases-Incentives
SIC-21	Income Taxes-Recovery of Revalued Non- depreciable Assets
SIC-27	Evaluating the Substance of Transactions in the Legal Form of a Lease
SIC-32	Intangible Assets-Website Costs
IFRIC 1	Changes in Existing Decommissioning, Restoration and Similar Liabilities
IFRIC 4	Determining Whether an Arrangement Contains a Lease
IFRIC 5	Rights to Interests from  Decommissioning Restoration and Environmental Rehabilitation Funds
IFRIC 7	Applying the Restatement  Approach under IAS 29,  Financial Reporting in Hyperinflationary  Economies
IFRIC 9	Reassessment of Embedded Derivatives
IFRIC 10	Interim Financial Reporting and Impairment
IFRIC 12	Service Concession Arrangements
IFRIC 13	Customer Loyalty Programmes
IFRIC 16	Hedges of a Net Investment in a Foreign  Operation
IFRIC 17	Distribution of non cash assets to owners