Corporate Governance(公司治理)是什么_2023年ACCA考试FA知识点

来源：东奥会计在线责编：田彤2023-02-09 09:20:13

多学一样本事，就少说一句求人的话。acca每年有四个考季，分别在每年的3月份、6月份、9月份与12月份。同学们需严格执行学习计划，学习基础知识点。今天东奥小编为大家整理了FA科目Corporate Governance（公司治理）知识点，一起来看看吧。

【内容导航】

Corporate Governance-公司治理

【知识点】

Corporate Governance-公司治理

- Director's responsibility for financial statements

The basic purpose of corporate governance is to monitor those parties within a company who control the resources and assets of the owners. The primary objective of sound corporate governance is to improve corporate performance to create long-term shareholder value.

To achieve this, directors are hold accountable to stakeholders and are responsible for preparing various documents and reports, among which the financial statements are the most important one.

Directors are responsible for the preparation of financial statements:

(a) The preparation of the financial statements of the company in accordance with the applicable financial reporting framework.

(b) The internal controls necessary to enable the preparation of financial statements that are free from material misstatement whether due to error or fraud.

只要放弃一次，就会滋生放弃的习性。以上就是东奥小编为大家整理的FA科目考试知识点了，2023年acca考试时间已经公布，准备报名的同学请尽快进入学习状态，争取一次通过。

注：以上来自东奥教研团队

(本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载)

赞
+1 打印

上一篇： Case law(判例法)是什么_2023年ACCA考试LW知识点

下一篇： Sampling methods(抽样方法)是什么_2023年ACCA考试MA知识点