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ACCA2011年6月份考試大綱(P2)(14)
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。
NOTE OF SIGNIFICANT CHANGES TO STUDY GUIDE PAPER P2 INT
RATIONALE FOR CHANGES
ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.
As part of this regular qualification review,to ensure best alignment between F7 and P2 and to reflect changes in international standards,changes have been introduced to P2(INT).These changes concern the accounting treatment of SMEs and the circumstances in which consolidated accounts are required,exemptions from requirements to consolidate,why directors might not want to consolidate group accounts and to include more coverage of accounting reconstructions.
The main areas to be added or deleted from the syllabus from that date are shown in Tables 1 and 2 below:
Table 1-Additions to P2 INT
| Section and subject area | Syllabus content |
| C11c)Reporting the financial performance of entities | Accounting treatments applicable to SMEs |
| D1f)Financial statements of groups of entities | Requirements for a group to prepare consolidated financial statements, exemptions from preparation of financial statements and reasons directors may wish to exclude subsidiaries from consolidation |
| E2 Specialised entities and specialised transactions | Entity reconstructions |
| E2a) | Identify when an entity may no longer be a going concern |
| E2b) | Circumstances where a reconstruction is an alternative to liquidation |
| E2c) | Accounting treatment of reconstructions |
The areas to be removed from the syllabus are shown in Table 2 below:
Table 2-Deletions to P2 INT
| Section and subject area | Syllabus content |
| B1 The contribution and limitations of financial statements in meeting users’ and capital markets'needs | a)Evaluate the consistency and clarity of corporate reports b)Assess the insight into financial and operational risks provided by corporate reports c)Discuss the usefulness of corporate reports in making investment decisions |
| D4 Foreign transactions and entities | c)Describe the principal objective of establishing a standard for enterprises reporting in the currency of a hyper-inflationary economy |
| F1 The effect of changes in accounting standards on accounting systems | b)Outline the issues in implementing a change to new accounting standards including organisational, behavioural, and procedural changes within the entity |
| F2 Proposed changes to accounting standards | b)Apply and discuss the implications of a proposed change to an accounting standard on the performance and statement of financial position of an entity |
| H2 Convergence between national and international reporting standards | b)Discuss the implementation issues arising from the convergence process |
| H3 Comparison of national reporting requirements | a)Identify the reasons for major differences in accounting practices, including culture. |
The following items are to be deleted from the P2(INT)Examinable Documents:
| Section and subject area | Syllabus content |
| IAS 11 | Construction contracts |
| IAS 29 | Financial reporting in hyperinflationary economies |
| IAS 41 | Agriculture |
| SIC-12 | Consolidation-Special Purpose Entities |
| SIC-13 | Jointly Controlled Entities- Non monetary Contributions by Venturers |
| SIC-15 | Operating Leases-Incentives |
| SIC-21 | Income Taxes-Recovery of Revalued Non- depreciable Assets |
| SIC-27 | Evaluating the Substance of Transactions in the Legal Form of a Lease |
| SIC-32 | Intangible Assets-Website Costs |
| IFRIC 1 | Changes in Existing Decommissioning, Restoration and Similar Liabilities |
| IFRIC 4 | Determining Whether an Arrangement Contains a Lease |
| IFRIC 5 | Rights to Interests from Decommissioning Restoration and Environmental Rehabilitation Funds |
| IFRIC 7 | Applying the Restatement Approach under IAS 29, Financial Reporting in Hyperinflationary Economies |
| IFRIC 9 | Reassessment of Embedded Derivatives |
| IFRIC 10 | Interim Financial Reporting and Impairment |
| IFRIC 12 | Service Concession Arrangements |
| IFRIC 13 | Customer Loyalty Programmes |
| IFRIC 16 | Hedges of a Net Investment in a Foreign Operation |
| IFRIC 17 | Distribution of non cash assets to owners |
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