master the following contents: 1.International Financial reporting standards(IFRSs) 2.Corporate governance 3.Conceptual framework 4.Revenue recognition 5.Professional skills:guidance from the ACCA (二)教学内容Contents Al Professional behavior and compliance with accounting standards (a)Appraise the ethical and professional issues in advising on corporate reporting; (b)Assess the relevance and importance of ethical and professional issues in complying with accounting standards; A2 Ethical requirements of corporate reporting and the consequences of unethical behavior (a)Appraise the potential ethical implications of professional and managerial decisions in the preparation of corporate reports; BI The applications,strengths and weaknesses of an accounting framework (a)Evaluate the valuation models adopted by standard setters B2 Critical evaluation of principles and practices (a)Evaluate the valuation models adopted by standard setters; (b)Discuss the use of an accounting framework in underpinning the production of accounting standards; (c)Assess the success of such a framework in introducing rigorous and consistent accounting standards CI Performance reporting (a)Prepare reports relating to corporate performance for external stakeholders (b)Discuss and apply the criteria that must be met before an entity can apply the revenue recognition model to that contract. (c)Discuss and apply the five-step model which relates to revenue earned from a contract with a customer; 2.Key concepts and knowledge master the following contents: 1. International Financial reporting standards (IFRSs) 2. Corporate governance 3.Conceptual framework 4.Revenue recognition 5. Professional skills: guidance from the ACCA （二）教学内容 Contents A1 Professional behavior and compliance with accounting standards (a) Appraise the ethical and professional issues in advising on corporate reporting; (b) Assess the relevance and importance of ethical and professional issues in complying with accounting standards; A2 Ethical requirements of corporate reporting and the consequences of unethical behavior (a) Appraise the potential ethical implications of professional and managerial decisions in the preparation of corporate reports; B1 The applications, strengths and weaknesses of an accounting framework (a) Evaluate the valuation models adopted by standard setters B2 Critical evaluation of principles and practices (a) Evaluate the valuation models adopted by standard setters; (b) Discuss the use of an accounting framework in underpinning the production of accounting standards; (c) Assess the success of such a framework in introducing rigorous and consistent accounting standards. C1 Performance reporting (a) Prepare reports relating to corporate performance for external stakeholders (b) Discuss and apply the criteria that must be met before an entity can apply the revenue recognition model to that contract. (c) Discuss and apply the five-step model which relates to revenue earned from a contract with a customer; 2. Key concepts and knowledge