ACCA2011年6月份考試大綱(P2)(12)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網(wǎng)校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　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]