ACCA2011年6月份考试大纲(F7)(7)

　　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。

　　RATIONALE

　　The financial reporting syllabus assumes knowledge acquired in Paper F3,Financial Accounting,and develops and applies this further and in greater depth.

　　The syllabus begins with the conceptual framework of accounting with reference to the qualitative characteristics of useful information and the fundamental bases of accounting introduced in the Paper F3 syllabus within the Knowledge module.It then moves into a detailed examination of the regulatory framework of accounting and how this informs the standard setting process.

　　The main areas of the syllabus cover the reporting of financial information for single companies and for groups in accordance with generally accepted accounting principles and relevant accounting standards.

　　Finally,the syllabus covers the analysis and interpretation of information from financial reports.

　　DETAILED SYLLABUS

　　A A conceptual framework for financial reporting

　　1.The need for a conceptual framework

　　2.Understandability,relevance,reliability and comparability

　　3.Recognition and measurement

　　4.The legal versus the commercial view of accounting

　　5.Alternative models and practices

　　6.The concept of 'faithful representation'（'true and fair view'）

　　B A regulatory framework for financial reporting

　　1.Reasons for the existence of a regulatory framework

　　2.The standard setting process

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

　　C Financial statements

　　1.Statements of cash flows

　　2.Tangible non-current assets

　　3.Intangible assets

　　4.Inventory

　　5.Financial assets and financial liabilities

　　6.Leases

　　7.Provisions,contingent liabilities,and contingent assets

　　8.Impairment of assets

　　9.Taxation

　　10.Regulatory requirements relating to the preparation of financial statements

　　11.Reporting financial performance

　　D Business combinations

　　1.The concept and principles of a group

　　2.The concept of consolidated financial statements

　　3.Preparation of consolidated financial statements including an associate

　　E Analysing and interpreting financial statements

　　1.Limitations of financial statements

　　2.Calculation and interpretation of accounting ratios and trends to address users'and stakeholders'needs

　　3.Limitations of interpretation techniques

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

　　2011年ACCA考试辅导招生方案>>