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及時接收考試資訊及
備考信息
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(xù)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(guī)劃學習,并為每一部分的考點提供詳細的信息。
E CORPORATE RECONSTRUCTION AND RE-ORGANISATION
1.Financial reconstruction
a)Assess a company situation and determine whether a financial reconstruction is the most appropriate strategy for dealing with the problem as presented.[3]
b)Assess the likely response of the capital market and/or individual suppliers of capital to any reconstruction scheme and the impact their response is likely to have upon the value of the company.[3]
c)Recommend a reconstruction scheme from a given business situation,justifying the proposal in terms of its impact upon the reported performance and financial position of the company.[3]
2.Business re-organisation
a)Recommend,with reasons,strategies for unbundling parts of a quoted company.[3]
b)Evaluate the likely financial and other benefits of unbundling.[3]
c)Advise on the financial issues relating to a management buy-out and buy-in.[3]
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