ACCA Exam Tips Dec2010-BPP, KAPLAN精品.pdfVIP

Key Examinable Areas for December 2010- Kaplan, BPP ACCA P1 的考试重点Key Examinable Areas for December 2010 Key Examinable Areas for December 2010 Section A Format · Scenario based question - several distinct tasks · Always includes ethics in some way · Minimum 4 professional marks are available · Broad coverage of syllabus areas Section B Format · 2 from 3 questions, based on short scenarios · Emphasis on one part of syllabus, but may include content from others · Usually one question on governance only and one question all on ethics Key Topics · Corporate governance: external actors – stock exchanges · Normative / instrumental stakeholder views · Ethical behaviour · CSR / corporate citizenship · Audit committee · risk mapping / TARA · Grey, Owen Adams positions of social responsibility · Environmental Auditing ACCA P2 的考试重点Key Examinable Areas for December 2010 NOTE: These should only be used in conjunction with proper studying. We cannot guarantee that these topics will appear in the actual exam as we have not s een the exam papers. Examiners are not predictable so it is vital that all core syllabus areas are revis ed fully. Thetips are based on Kaplan’s experience and understanding of the ACCA e xams and will help focus your The Examiner tends to focus on issues that are more advanced topics and reporting sta ndards (partly to distinguish it from paper F7); this means the reporting standards which require the exercise ofjudgement or detailed technical knowledge are more likely to be examined. Over the last two yearsor so, we have experienced the global financial crisis. This may form the basis for parts of quest ions set in the examination as follows: Key Examinable Areas for December 2010- Kaplan, BPP Section A Group statement of cash flows. This could include mistreatment and/or misclassification of items to be included withi n the statement. This could comprise, for example, i