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。
Study Guide
A THE PROFESSIONAL AND ETHICAL DUTIES OF THE ACCOUNTANT
1.Professional behaviour and compliance with accounting standards
a)Appraise and discuss the ethical and professional issues in advising on corporate reporting.[3]
b)Assess the relevance and importance of ethical and professional issues in complying with accounting standards.[3]
2.Ethical requirements of corporate reporting and the consequences of unethical behaviour
a)Appraise the potential ethical implications of professional and managerial decisions in the preparation of corporate reports.[3]
b)Assess the consequences of not upholding ethical principles in the preparation of corporate reports.[3]
3.Social Responsibility
a)Discuss the increased demand for transparency in corporate reports,and the emergence of non-financial reporting standards.[3]
b)Discuss the progress towards a framework for environmental and sustainability reporting.[3]
B THE FINANCIAL REPORTING FRAMEWORK
1.The applications,strengths and weaknesses of an accounting framework
a)Evaluate the valuation models adopted by standard setters.[3]
b)Discuss the use of an accounting framework in underpinning the production of accounting standards.[3]
c)Assess the success of such a framework in introducing rigorous and consistent accounting standards.[3]
2.Critical evaluation of principles and practices
a)Identify the relationship between accounting theory and practice.[2]
b)Critically evaluate accounting principles and practices used in corporate reporting.[3]
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