ACCA2011年6月份考试大纲(F7)(15)

　　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.

　　D BUSINESS COMBINATIONS

　　1.The concept and principles of a group

　　a)Describe the concept of a group as a single economic unit.^[2]

　　b)Explain and apply the definition of a subsidiary within relevant accounting standards.^[2]

　　c)Identify and outline using accounting standards and other applicable regulation the circumstances in which a group is required to prepare consolidated financial statements.^[2]

　　d)Describe the circumstances when a group may claim exemption from the preparation of consolidated financial statements.^[2]

　　e)Explain why directors may not wish to consolidate a subsidiary and outline using accounting standards and other applicable regulation the circumstances where this is permitted.^[2]

　　f)Explain the need for using coterminous year ends and uniform accounting polices when preparing consolidated financial statements.^[2]

　　g)Explain why it is necessary to eliminate intra-group transactions.^[2]

　　2.The concept of consolidated financial statements

　　a)Explain the objective of consolidated financial statements.^[2]

　　b)Indicate the effect that the related party relationship between a parent and subsidiary may have on the subsidiary's entity statements and the consolidated financial statements.^[2]

　　c)Explain why it is necessary to use fair values for the consideration for an investment in a subsidiary together with the fair values of a subsidiary's identifiable assets and liabilities when preparing consolidated financial statements.^[2]

　　d)Describe and apply the required accounting treatment of consolidated goodwill.^[2]

　　3.Preparation of consolidated financial statements including an associate

　　a)Prepare a consolidated statement of financial position for a simple group(parent and one subsidiary)dealing with pre and post acquisition profits,minority interests and consolidated goodwill.^[2]

　　b)Prepare a consolidated income statement and consolidated statement of comprehensive income for a simple group dealing with an acquisition in the period and minority interest.^[2]

　　c)Explain and account for other reserves (e.g.share premium and revaluation reserves).^[1]

　　d)Account for the effects in the financial statements of intra-group trading.^[2]

　　e)Account for the effects of fair value adjustments(including their effect on consolidated goodwill) to:^[2]

　　i)depreciating and non-depreciating non-current assets

　　ii)inventory

　　iii)monetary liabilities

　　iv)assets and liabilities not included in the subsidiary's own statement of financial position,including contingent assets and liabilities

　　f)Account for goodwill impairment.^[2]　　

　　g)Define an associate and explain the principles and reasoning for the use of equity accounting.^[2]　　

　　h)Prepare consolidated financial statements to include a single subsidiary and an associate.^[2]