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ACCA2011年6月份考試大綱(P2)(4)
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)校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習，并為每一部分的考點提供詳細的信息。
AIM
To apply knowledge,skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
MAIN CAPABILITIES
On successful completion of this paper candidates should be able to:
A Discuss the professional and ethical duties of the accountant
B Evaluate the financial reporting framework
C Advise on and report the financial performance of entities
D Prepare the financial statements of groups of entities in accordance with relevant accounting standards
E Explain reporting issues relating to specialised entities
F Discuss the implications of changes in accounting regulation on financial reporting
G Appraise the financial performance and position of entities
H Evaluate current developments
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