Corporate Governance（公司治理）是什么_2022年ACCA考試FA知識點

來源：東奧會計在線責編：田彤2022-06-14 11:03:45

人生四然：來是偶然，去是必然，盡其當然，順其自然。ACCA被譽為“國際財會界的通行證”，每年有大量考生報考，但能通過考試的考生屈指可數(shù)。為助力考生盡快通過考試，今天東奧小編為大家整理了FA科目知識點，讓我們從基礎(chǔ)出發(fā)，趕快學起來吧。

【內(nèi)容導航】

Corporate Governance-公司治理

【知識點】

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.

如果你不拋棄希望，希望也不會拋棄你。以上就是東奧小編為大家整理的FA科目考試知識點了，9月ACCA考試備考已經(jīng)開始，祝大家都取得一個好成績，順利上岸。

注：以上來自東奧教研團隊

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)

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