ACCA2011年6月份考试大纲(F7)(10)

　　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.

　　B A REGULATORY FRAMEWORK  FOR FINANCIAL REPORTING

　　1.Reasons for the existence of a regulatory framework

　　a)Explain why a regulatory framework is needed.^[2]

　　b)Explain why accounting standards on their own are not a complete regulatory framework.^[2]

　　c)Distinguish between a principles based and a rules based framework and discuss whether they can be complementary.^[1]

　　2.The standard setting process

　　a)Describe the structure and objectives of the IFRS Foundation,the International Accounting Standards Board (IASB),the IFRS Advisory Council(IFRS AC)and the IFRS Interpretations Committee(IFRS IC).^[2]

　　b)Describe the IASB's Standard setting process including revisions to and interpretations of Standards.^[2]

　　c)Explain the relationship of national standard setters to the IASB in respect of the standard setting process.^[2]

　　3.Specialised,not-for-profit and public sector entities

　　a)Distinguish between the primary aims of not- for profit and public sector entities and those of profit oriented entities.^[1]

　　b)Discuss the extent to which International Financial Reporting Standards(IFRSs)are relevant to specialised,not-for-profit and public sector entities.^[1]