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【正文】 f Corporate Governance and Accountability is as follows: Module 1: Introduction to corporate governance and accountability – the framework The role of Australian regulators in corporate governance value of effective corporate governance Accountability The statements of major panies on corporate governance Duties and responsibilities of directors Reporting issues Ethical conduct and pany directors Competition in the marketplace Controls over petitive activities in the marketplace Trade Practices Act 1974 (Cwlth)—Part V Relationshipbased systems of corporate governance o European approaches o The profession under challenge o The roles of accountants o Ethical behaviour of accountants o The role of professional judgment in accounting decisionsModule 2: Professional ethics for accountants o Code of professional conduct o Rules of professional conduct o Selfregulation and professional disciplineModule 3: Business environment and regulatory framework Accounting in the public sector International Organisation for Standardisation Corporate governance structures in Australia The international framework in overview o The Discuss and illustrate the process of strategy implementation, including issues related to the transformational change process. Assist candidates in developing skills in thinking strategically and formulating broad strategies for consideration and application in their 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 leadership The strategy process Leadership and ethicsModule 2: Framework for strategic analysis: Analysing the external environment Industry analysis CPAs and external environment analysisModule 3: Framework for strategic analysis: Analysing the internal environment Other issues in developing business or corporate strategy Comparing performance measures Corporate strategy formulation Leadership and strategy formulation Designing structure The nature of strategic leadership The role of leaders in strategic analysis Leadership and the CPA Financial Reporting and Disclosure CPA112（“財(cái)務(wù)報(bào)告與披露”） 100%是選擇題The Financial Reporting and Disclosure segment is one 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 and Disclosure segment, it is assumed a specified level of knowledge has been achieved by candidates on pletion of their undergraduate degree. The materials build on this stated assumed knowledge in order for candidates to achieve an advanced level of financial reporting petency. Candidates must have access to an uptodate version of the CPA Australia Members’ Handbook. The content of the 39。 Part B: Ine statement and statement of changes in equity o Determination of net profit or loss o Classification and disclosures taxeffect accounting Financial statement presentation and disclosureModule 3: Ine taxes advanced topics o Tax losses and unused tax credits o Recoupment of tax losses Part B: Recognition measurement and derecognition o Measurement issues – initial and subsequent measurement
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