Read e-book online ACCA P1 Professional accountant Essential text PDF

By Kaplan

Show description

By Kaplan

Show description

Read or Download ACCA P1 Professional accountant Essential text PDF

Best nonfiction_4 books

New PDF release: Uncle Vanya (Webster's Chinese-Traditional Thesaurus

This version is written in English. even though, there's a working Chinese-Traditional glossary on the backside of every web page for the tougher English phrases highlighted within the textual content. there are lots of variations of Uncle Vanya. This variation will be necessary if

New PDF release: Stochastic Orders (Springer Series in Statistics)

This reference textual content provides complete insurance of many of the notions of stochastic orderings, their closure houses, and their purposes. a few of these orderings are repeatedly utilized in many functions in economics, finance, coverage, administration technology, operations learn, information, and numerous different fields.

Additional resources for ACCA P1 Professional accountant Essential text

Example text

The latest edition was issued in 2008. The Code divides into two areas: Section 1: Companies: • • • • directors directors' remuneration accountability and audit relations with shareholders. Section 2: Institutional shareholders: • • • dialogue with companies evaluation of governance disclosures shareholder voting. Each area has a set of principles of good governance followed by a series of provisions that detail how the principle might be achieved. These will be discussed in more detail in subsequent chapters, as shown below.

To provide expertise and communicate effectively. To provide shareholders with an independent voice on the board. To provide confidence in corporate governance. To reduce accusations of self­interest in the behaviour of executives. Threats to independence Expandable text ­ Cross directorship KAPLAN PUBLISHING 45 The board of directors NEDs on the board Advantages • Monitoring: they offer a clear monitoring role, particularly on remuneration committees to dampen the excesses of executives. • • Expertise: to expand this resource available for management to use.

Copies of AGM circulars from 3 previous years. Copies of management accounts. Details of risk management procedures and disaster recovery plans. Policies: health and safety, whistleblower, environmental, ethics and charitable. Details of five largest customers and suppliers. Full details of the code of compliance and company policy in relation to it. Continuing Professional Development (CPD) The following offers guidance on directors' CPD requirements: • To run an effective board, companies need to provide resources for developing and refreshing the knowledge and skills of their directors, including the NEDs.

Download PDF sample

ACCA P1 Professional accountant Essential text by Kaplan

by Ronald

Rated 4.53 of 5 – based on 16 votes