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ACCA2011年6月份考試大綱(F7)(10)
隨著ACCA2010年12月份考試的結束,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劃學習,并為每一部分的考點提供詳細的信息.
B A REGULATORY FRAMEWORK FOR FINANCIAL REPORTING
1.Reasons for the existence of a regulatory framework
a)Explain why a regulatory framework is needed.[2]
b)Explain why accounting standards on their own are not a complete regulatory framework.[2]
c)Distinguish between a principles based and a rules based framework and discuss whether they can be complementary.[1]
2.The standard setting process
a)Describe the structure and objectives of the IFRS Foundation,the International Accounting Standards Board (IASB),the IFRS Advisory Council(IFRS AC)and the IFRS Interpretations Committee(IFRS IC).[2]
b)Describe the IASB's Standard setting process including revisions to and interpretations of Standards.[2]
c)Explain the relationship of national standard setters to the IASB in respect of the standard setting process.[2]
3.Specialised,not-for-profit and public sector entities
a)Distinguish between the primary aims of not- for profit and public sector entities and those of profit oriented entities.[1]
b)Discuss the extent to which International Financial Reporting Standards(IFRSs)are relevant to specialised,not-for-profit and public sector entities.[1]
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