11年6月份特许公认会计师考试大纲之《F3财务会计》

®无忧考网将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　Study Guide

　　A THE CONTEXT AND PURPOSE OF FINANCIAL REPORTING

　　1.The reasons for and objectives of financial reporting

　　a)Define financial reporting - recording，analysing and summarising financial data.

　　b)Identify and define types of business entity - sole trader,partnership,limited liability company.

　　c)Recognise the legal differences between a sole trader,partnership and a limited liability company.

　　d)Identify the advantages and disadvantages of operating as a limited liability company,sole trader or partnership.

　　e)Understand the nature,principles and scope of financial reporting.

　　2.Users' and stakeholders' needs

　　a)Identify the users of financial statements and state and differentiate between their information needs.

　　3.The main elements of financial reports

　　a)Understand and identify the purpose of each of the main financial statements.

　　b)Define and identify assets,liabilities,equity,revenue and expenses.

　　4.The regulatory framework

　　a)Understand the role of the regulatory system including the roles of the International Accounting Standards Committee Foundation (IASCF),the International Accounting Standards Board (IASB),the Standards Advisory Council (SAC) and the International Financial Reporting Interpretations Committee (IFRIC).

　　b)Understand the role of International Financial Reporting Standards.

　　B THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION AND THE FUNDAMENTAL BASES OF ACCOUNTING

　　1.The qualitative characteristics of financial reporting

　　a)Define,understand and apply accounting concepts and qualitative characteristics:

　　i)Fair presentation

　　ii)Going concern

　　iii)Accruals

　　iv)Consistency

　　v)Materiality

　　vi)Relevance

　　vii)Reliability

　　viii)Faithful representation

　　ix)Substance over form

　　x)Neutrality

　　xi)Prudence

　　xii)Completeness

　　xiii)Comparability

　　xiv)Understandability

　　xv)Business entity concept

　　b)Understand the balance between qualitative characteristics.

　　2.Alternative bases used in the preparation of financial information

　　a)Identify and explain the main characteristics of alternative valuation bases e.g. historical cost,replacement cost,net realisable value,economic value.

　　b)Understand the advantages and disadvantages of historical cost accounting.

　　c)Understand the provision of International Financial Reporting Standards governing financial statements regarding changes in accounting policies.

　　d)Identify the appropriate accounting treatment if a company changes a material accounting policy.