公司治理与问责机制

1、.PAGE ：.；PAGE 12Corporate Governance and Accountability CPA107“公司治理与问责机制，包含了公司董事和管理者涉及的治理与责任制问题70%是选择题，30%是问答题Corporate Governance and Accountability is a compulsory segment of the CPA Program. It is compulsory for all new candidates and for existing candidates who did not achieve a pass in Core II

2、before the year 2001. Corporate governance has become a very important topic in recent years. Several factors, including corporate fallout from the late 1980s together with the recent collapses of international and Australian corporations, have brought organisations and their management under the sp

3、otlight. Internationally, bodies such as the OECD, World Bank, IASB and others have expended considerable effort on the development of good corporate governance practices. This segment deals with many of the issues surrounding governance and accountability by directors and management of organisation

4、s. Candidates are required to have access to the most recent editions of the Corporations Act 2001 (Cwlth), Regulations and Rules and the Trade Practices Act 1974 (Cwlth), Regulations and Rules. A link to relevant legislation is provided in the segment materials. The content of Corporate Governance

5、and Accountability is as follows: Module 1: Introduction to corporate governance and accountability the frameworkTypes of companies What is corporate governance? Global focus on corporate governance The role of Australian regulators in corporate governance The role of government in corporate governa

6、nce Module 2: Theroleandvalue of effective corporate governanceMajor participants in ensuring good corporate governance The principles of effective corporate governance Accountability Role of the board Potential conflict of interestAgency theory The impact of corporate governance on agency costs The

7、 statements of major companies on corporate governance Corporate governance in not-for-profit organisations, the public sector and SMEsModule 3: Directors and officersThe role of directors: An overview Who is a director? Duties and responsibilities of directors Accountability Enforcement Module 4: M

8、anaging the companyAligning director and shareholder interests Reporting issues Corporate social responsibility TechnologyInformation management Remuneration, nomination and performance Module 5: Ethics in and out of the boardroomEthical conduct and company directors Interaction of ethics and black-

9、letter law Codes of conduct applicable to directors Module 6: Competition and compliance in trade practicesLegal compliance Competition in the marketplace Controls over collusion in the marketplace Controls over pricing in the marketplace Controls over distribution in the marketplace Controls over c

10、ompetitive activities in the marketplace Trade Practices Act 1974 (Cwlth)Part V Unconscionable conductModule 7: International corporate governance: North America, Europe and Asia-PacificInternationalisation of corporate governance Market-based systems of corporate governance Relationship-based syste

11、ms of corporate governance European approaches Relationship-based systems of corporate governance Asia-Pacific approaches Convergence and diversity Reporting and Professional Practice CPA108“报告与专业实务，引见商业环境和对专业会计人员职责的深化认知以及如何把专业判别规范运用到品德与报告的实务中去70%是选择题，30%是问答题Reporting and Professional Practice is th

12、e foundation segment in the CPA Program. It is compulsory for all new candidates and for existing candidates who did not achieve a pass in Core I before the year 2000. The primary objective of this segment is to provide candidates with an introduction to the business environment and an improved unde

13、rstanding of how to apply professional judgment in ethical and reporting issues in professional practice. The segment content is divided into five modules, followed by a collection of integrated case studies. These case studies have been included for the application of materials covered in Modules 1

14、 through to 5. In various modules within the Reporting and Professional Practice segment, it is assumed a level of knowledge has been achieved by candidates on completion of their undergraduate degree. The materials in this segment build upon this assumed knowledge. The segment material is cumulativ

15、e. Therefore, candidates will gain the most from the materials by working progressively through the study guide. The examination is divided into two parts. Part A contains multiple-choice test questions and represents 70 per cent of the paper. Part B contains written response questions and represent

16、s 30 per cent of the paper. Candidates must have access to an up-to-date version of the HYPERLINK cpaaustralia.au/cps/rde/xchg/SID-3F57FEDF-432719B/cpa/hs.xsl/723_2829_ENA_HTML.htm CPA Australia Members Handbook. The content of the Reporting and Professional Practice segment is as follows: Module 1:

17、 Accountancy as a professionAccountancy as a profession Attributes of a profession The profession under challenge The roles of accountants Ethical behaviour of accountants The role of professional judgment in accounting decisionsA conceptual framework for ethical behaviour Theoretical approaches to

18、ethics A conceptual framework for individual ethical behaviour Factors influencing decisionsModule 2: Professional ethics for accountantsProfessional ethics for accountants Applying the concept of service ideal Code of professional conduct Rules of professional conduct Self-regulation and profession

19、al disciplineProfessional practice - applying ethical decision-making models A philosophical approach to applying ethics Systematic approaches: Ethical decision-making models Decision-making modelsModule 3: Business environment and regulatory frameworkThe role of financial accounting standards Inter

20、nationalisation Australian accounting regulation Accounting in the public sector Trade Practices Act National Competition Policy Other legislation affecting business International Organisation for StandardisationModule 4: Corporate governanceWhat is corporate governance? International corporate gove

21、rnance structures Corporate governance structures in Australia Board structureModule 5: Conceptual framework for general purpose financial reportingAccounting theory and conceptual framework projects Preliminary comments Systems and theories How theories come into existence Deductive v. inductive pr

22、ocesses Theory in accounting Problems with inductive accounting theories The Australian conceptual framework project A general comparison of the Australian and International frameworksThe international framework in overview Theinternational frameworkContemporary issues Measuring the elements of fina

23、ncial statements Technical benefits Professional judgment Social and political constraintsComprehensive case studies Business Strategy and Leadership CPA113“企业战略与指点技艺，对企业制定的战略进展总体引见和分析100%以案例为根底的问答题The overall objective of this segment is to provide candidates with an understanding of the basic conc

24、epts and principles that underlie the practices of strategy and leadership. In the increasingly complex business environment in which organisations operate, characterised by change, uncertainty and escalating competition, the disciplines of strategy and leadership have become critical to successful

25、organisational performance. Specifically, the segment aims to: Discuss the terms strategy and leadership and their relationship and consider various viewpoints about what constitutes an effective strategy. Apply concepts such as environment and industry analysis, capability analysis and gap analysis

26、 to business strategy formulation. Discuss and illustrate the process of strategy implementation, including issues related to the transformational change process. Analyse the role of leaders in developing and implementing strategy. Consolidate the understanding of strategy and leadership concepts th

27、rough the use of real-world examples integrated throughout the material,and apply these concepts to business case scenarios through the use of a major case study. Assist candidates in developing skills in thinking strategically and formulating broad strategies for consideration and application in th

28、eir organisational environment. Formal assessment for this segment is based on a fully written examination centred around a detailed case study. The content of the Business Strategy and Leadership segment is as follows: Module: 1 An introduction to strategy and leadershipThe origins and importance o

29、f strategy Approaches to strategy Leadership defined The strategy process Strategic thinking and analysis Levels of strategy Strategic leadership Leadership and ethicsModule 2: Framework for strategic analysis: Analysing the external environmentAnalysing the external environment Defining the industr

30、y Remote environment analysis Industry analysis Understanding the industry life cycle Industry analysis for the public sector From industry to market analysis CPAs and external environment analysisModule 3: Framework for strategic analysis: Analysing the internal environmentIdentifying the existing

31、business strategy: The five questions approach Key stakeholders and strategy Identifying and analysing corporate strategy: The four questions approach Other issues in developing business or corporate strategy Strategic capabilities Measuring the performance of strategic capabilities Measuring organi

32、sational performance Comparing performance measures CPAs and internal environment analysisModule 4: Formulating a strategyGap analysis Business strategic options Corporate strategy formulation Risk assessment Strategic decision-making Practical strategic decision-making Leadership and strategy formu

33、lation The role of the CPA in formulating strategyModule 5: Implementing strategyStrategy: From thinking it to doing it Managing people and systems Designing structure The politics of strategy implementation Reviewing the implementation process The role of leadership in implementing strategyModule 6

34、: Leadership and the strategic processThe nature of strategic leadership Achieving strategic success Transformational leadership The role of leaders in strategic thinking The role of leaders in strategic analysis The role of leaders in setting direction The role of leaders in strategy formulation an

35、d selection The role of leaders in implementing strategy Leadership and the CPA Future challengesModule 7: Case studyPart A: Chasseur Chickens Pty Ltd Part B: Notting Foods Australia Pty LtdFinancial Reporting and Disclosure CPA112“财务报告与披露 100%是选择题The Financial Reporting and Disclosure segment is on

36、e of the elective segments offered in the CPA Program. Financial Reporting and Disclosureis designed to provide candidates with an advanced knowledge of selected financial reporting standards and to provide the necessary skills for their application. In various modules within the Financial Reporting

37、 and Disclosure segment, it is assumed a specified level of knowledge has been achieved by candidates on completion of their undergraduate degree. The materials build on this stated assumed knowledge in order for candidates to achieve an advanced level of financial reporting competency. Candidates m

38、ust have access to an up-to-date version of the HYPERLINK cpaaustralia.au/cps/rde/xchg/SID-3F57FEDF-432719B/cpa/hs.xsl/723_2829_ENA_HTML.htm CPA Australia Members Handbook. The content of the Financial Reporting and Disclosure segment is as follows: Module 1: Overview of general purpose financial re

39、port disclosuresPart A: Presentation of financial statements Components of financial statements Revision of accounting estimates and correction of errorsPart B: Income statement and statement of changes in equity Determination of net profit or loss Classification and disclosures Part C: The balance

40、sheet Presentation of assets and liabilities Classification of assets, liabilities and equity DisclosurePart D: IAS 7 Cash Flow Statements Information to be disclosed Preparation of a cash flow statement using a worksheet Consolidated financial statementsModule 2: Income taxes - fundamentalsWhytax-e

41、ffect accounting Calculating income tax expense Deferred tax assets and deferred tax liabilities Preparation of journal entries to account for income taxes Financial statement presentation and disclosureModule 3: Income taxes - advanced topicsPart A: Assets carried at fair value or revalued amounts

42、Recognition of deferred tax on revaluation Measuring deferred tax assets and deferred tax liabilities Recovery of assets through use or through sale Recovery of non-depreciable assets Goodwill and negative goodwill Initial recognition of an asset or liabilityPart B: Recognition of deferred tax asset

43、s and deferred tax liabilities Deductible temporary differences Tax losses and unused tax credits Recoupment of tax lossesPart C: Measurement and disclosure Measurement Financial statement presentation and disclosurePart D: Comprehensive example Carrying amounts and tax base of buildings Other defer

44、red tax assets and liabilities Taxable profit and current tax expenseModule 4: Accounting for financial instrumentsPart A: What are financial instruments Definition of a financial instruments Non financial assets and liabilities Derivative financial instrumentsPart B: Recognition measurement and der

45、ecognition Measurement issues initial and subsequent measurement Fair value measurement consideration Reclassifications of gains and losses Impairment of financial assets Hedging Hedging instruments and items Hedge accounting Fair value hedges and cash flow hedges Foreign currency denominated liabil

46、ity Assessing hedge effectiveness Embedded derivatives Derecognition of financial assets and liabilities Part C: Presentation issues Classification as liabilities or equity Compound financial instruments Transactions in an entitys own equity instruments Classification of interest, dividends, gains a

47、nd losses Set off of a financial asset and a financial liabilityPart D: Disclosure issues Scope and level of disclosure Significance of financial instruments for financial position and performance Module 5: Employee benefitsOverview of recognition issues associated with employee benefit expenses, li

48、abilities, assets and revenues Short term employee benefits Long term employee benefits including long service leave and superannuation Termination benefits Equity compensation benefits Accounting for share based remuneration Module 6: Business combinations and impairment of assetsPart A: IFRS 3 Bus

49、iness Combinations Forms of business combinations The purchase method Acquisitions involving an investment in a subsidiary Disclosures Business combinations and income taxes Part B: Impairment Impairment basic principles Levels of recoverable amount assessment Identification of CGUs Determination of

50、 recoverable amount Fair value less costs to sell Value in use Discount rate Impairment losses and reversals of impairment losses Allocating goodwill to CGUs Intangible assetsModule 7: Group, associate and joint venture reporting Part A: IAS 27 Consolidated and Separate Financial Statements The grou

51、p Preparation of consolidated financial statements Disclosure Part B: IAS 28 Investments in Associates Identifying associates Use of equity method Basis of equity method Application of the equity method Disclosure Part C: IAS 31 Interests in Joint Ventures Characteristics of a joint venture Types of joint venture Accounting for jointly controlled operations and jointly controlled assets Accounting for join