2015ACCA公司报告练习
摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是2015ACCA公司报告练习
Confidentiality – should not disclose, unless there is a legal or professional right or duty to disclose
Confidentiality – should not disclose, unless there is a legal or professional right or duty to disclose
Professional behavior – comply with relevant laws and regulations and should avoid any action that discredits the profession Ethical framework
6.Practical situations
Consider the following:
. relationships – boss, subordinate, husband, friend
. consequences – survival of the company, company’s reputation, company as a whole is amoral
. actions – informal discussions, further investigation, tightening up of controls or the introduction of new ones, attention to organizational matters
7.Examination questions: an approach
In a situation involving ethical issues, there are practical steps that should be taken:
. establish the facts of the situation by further investigation and work
. consider the alternative options available for action
. consider whether any professional guidelines have been breached
. state the best course of action based on the steps above
Use the terminology of the ethical guidelines:
Objectivity: integrity, fairness, bias, influence Independence:
8.Professional skills – guidance from the ACCA
Marks are awarded for professional skills
Environmental and social reporting
1 Environmental reporting
Although not compulsory, environmental reports are becoming increasing important. You should distinguish
-items that affect the financial statements (e.g. IAS 37)
.items that affect the environmental report
Financial reporting: environmental matters may be reported in the accounts of companies in the following areas:
. contingent liabilities
. exceptional charges
. operating and financial review comments
. profit and capital expenditure forecasts
2 Sustainability
The Global Reporting Initiative (GRI): arose from the need to address the failure of the current governance structures to respond to changes in the global economy.
3 dimensions of the conventional definition of sustainability: economic, environmental, and social
3 Social responsibility
The stakeholder view holds that there are many groups in society with an interest in the organization’s activities. Some firms have objectives for these issues. Some argue, however, that a business’s only objective should be to make money: the state, representing the public interest, can levy taxes to spend on socially desirable projects or can regulate organizational activities.
A company’s objectives in relation to wider society:
. protection of the environment,
. support for good causes
. a responsible attitude to product safety
4 Human resource accounting: is an approach which regards, people as assets.
Intellectual assets, or intellectual capital have 3 main types:
. External assets
. internal assets
. competencies
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