ACCA2011年6月份考試大綱(P2)(9)

　　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。

　　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]