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。
C REPORTING THE FINANCIAL PERFORMANCE OF ENTITIES
1.Performance reporting
a)Prepare reports relating to corporate performance for external stakeholders.[3]
b)Discuss the issues relating to the recognition of revenue.[3]
c)Evaluate proposed changes to reporting financial performance.[3]
2.Non-current assets
a)Apply and discuss the timing of the recognition of non-current assets and the determination of their carrying amounts including impairments and revaluations.[3]
b)Apply and discuss the treatment of non-current assets held for sale.[3]
c)Apply and discuss the accounting treatment of investment properties including classification,recognition and measurement issues.[3]
d)Apply and discuss the accounting treatment of intangible assets including the criteria for recognition and measurement subsequent to acquisition and classification.[3]
3.Financial Instruments
a)Apply and discuss the recognition and de-recognition of financial assets and financial liabilities.[2]
b)Apply and discuss the classification of financial assets and financial liabilities and their measurement.[2]
c)Apply and discuss the treatment of gains and losses arising on financial assets and financial liabilities.[2]
d)Apply and discuss the treatment of impairments of financial assets.[2]
e)Account for derivative financial instruments,and simple embedded derivatives.[2]
f)Outline the principles of hedge accounting and account for fair value hedges and cash flow hedges including hedge effectiveness.[2]
4.Leases
a)Apply and discuss the classification of leases and accounting for leases by lessors and lessees.[3]
b)Account for and discuss sale and leaseback transactions.[3]
5.Segment Reporting
a)Determine the nature and extent of reportable segments.[3]
b)Specify and discuss the nature of segment information to be disclosed.[3]
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