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 FINANCIAL STATEMENTS OF GROUPS OF ENTITIES
1.Group accounting including statements of cash flows
a)Apply the method of accounting for business combinations including complex group structures.[3]
b)Apply the principles in determining the cost of a business combination.[3]
c)Apply the recognition and measurement criteria for identifiable acquired assets and liabilities and goodwill including step acquisitions.[3]
d)Apply and discuss the criteria used to identify a subsidiary and an associate.[3]
e)Determine and apply appropriate procedures to be used in preparing group financial statements.[3]
f)Identify and outline:
- the circumstances in which a group is required to prepare consolidated financial statements.[2]
- the circumstances when a group may claim and exemption from the preparation of consolidated financial statements.[2]
- why directors may not wish to consolidate a subsidiary and where this is permitted.[2]
g)Apply the equity method of accounting for associates.[3]
h)Outline and apply the key definitions and accounting methods which relate to interests in joint ventures.[3]
i)Prepare and discuss group statements of cash flows.[3]
2.Continuing and discontinued interests
a)Prepare group financial statements where activities have been discontinued,or have been acquired or disposed of in the period.[3]
b)Apply and discuss the treatment of a subsidiary which has been acquired exclusively with a view to subsequent disposal.[3]
3.Changes in group structures
a)Discuss the reasons behind a group reorganisation.[3]
b)Evaluate and assess the principal terms of a proposed group reorganisation.[3]
4.Foreign transactions and entities
a)Outline and apply the translation of foreign currency amounts and transactions into the functional currency and the presentational currency.[3]
b)Account for the consolidation of foreign operations and their disposal.[2]
E SPECIALISED ENTITIES AND SPECIALISED TRANSACTIONS
1.Financial reporting in specialised,not-for-profit and public sector entities
a)Apply knowledge from the syllabus to straightforward transactions and events arising in specialised,not-for-profit,and public sector entities.[3]
2.Entity reconstructions
a)Identify when an entity may no longer be viewed as a going concern or uncertainty exists surrounding the going concern status.[2]
b)Identify and outline the circumstances in which a reconstruction would be an appropriate alternative to a company liquidation.[2]
c)Outline the appropriate accounting treatment required relating to reconstructions.[2]
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