ACCA2011年6月份考試大綱(P2)(5)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進入ACCA2011年6月份的考試備考當(dāng)中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南，以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí)，并為每一部分的考點提供詳細的信息。

　　RATIONALE

　　The syllabus for Paper P2,Corporate Reporting,assumes knowledge acquired at the Fundamentals level including the core technical capabilities to prepare and analyse financial reports for single and combined entities.

　　The Paper P2 syllabus takes the subject into greater depth and contextualises the role of the accountant as a professional steward and adviser/analyst by initially exploring the wider professional duties and responsibilities of the accountant to the stakeholders of an organisation.

　　The syllabus examines the financial reporting framework within which the accountant operates and examines detailed financial reporting requirements for entities leading to the preparation of group financial reports in accordance with generally accepted accounting practice and relevant standards.

　　The syllabus then deals with the nature of reporting for specialised entities including not-for-profit and small and medium-sized enterprises.

　　The final sections of the syllabus explore-in more depth-the role of the accountant as financial analyst and adviser through the assessment of financial performance and position of entities,and the accountant's role in assessing and advising on the implications of accounting regulation on corporate reporting.

　　Finally,the syllabus covers the evaluation of current developments and their implications for financial reporting.