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。
E CORPORATE RECONSTRUCTION AND RE-ORGANISATION
1.Financial reconstruction
a)Assess a company situation and determine whether a financial reconstruction is the most appropriate strategy for dealing with the problem as presented.[3]
b)Assess the likely response of the capital market and/or individual suppliers of capital to any reconstruction scheme and the impact their response is likely to have upon the value of the company.[3]
c)Recommend a reconstruction scheme from a given business situation,justifying the proposal in terms of its impact upon the reported performance and financial position of the company.[3]
2.Business re-organisation
a)Recommend,with reasons,strategies for unbundling parts of a quoted company.[3]
b)Evaluate the likely financial and other benefits of unbundling.[3]
c)Advise on the financial issues relating to a management buy-out and buy-in.[3]
精品好课免费试听
