(公司治理與問責機制-預(yù)覽頁
【正文】 ly, the segment aims to: Analyse the role of leaders in developing and implementing strategy. The origins and importance of strategy Strategic thinking and analysis Analysing the external environment Understanding the industry life cycle Identifying the existing business strategy: The five questions approach Strategic capabilities CPAs and internal environment analysisModule 4: Formulating a strategy Risk assessment The role of the CPA in formulating strategyModule 5: Implementing strategy The politics of strategy implementation Achieving strategic success The role of leaders in setting direction Future challengesModule 7: Case studyFinancial Reporting and Disclosure39。 Part C: The balance sheet o Presentation of assets and liabilities o Classification of assets, liabilities and equity o Disclosure Calculating ine tax expense Part A: Assets carried at fair value or revalued amounts o Recognition of deferred tax on revaluation o Measuring deferred tax assets and deferred tax liabilities o Recovery of assets through use or through sale o Recovery of nondepreciable assets o Goodwill and negative goodwill o Initial recognition of an asset or liability Part C: Measurement and disclosure o Measurement o Financial statement presentation and disclosure Part C: Presentation issues o Classification as liabilities or equity o Compound financial instruments o Transactions in an entity’s own equity instruments o Classification of interest, dividends, gains and losses o Set off of a financial asset and a financial liability Long term employee benefits including long service leave and superannuation Part A: IFRS 3 Business Combinations o Forms of business binations o The purchase method o Acquisitions involving an investment in a subsidiary o Disclosures o Business binations and ine taxes Part C: IAS 31 Interests in Joint Ventures o Characteristics of a joint venture o Types of joint venture o Accounting for jointly controlled operations and jointly controlled assets o Accounting for jointly controlled entities o Disclosure requirementsModule 8: Foreign currency translation Translating to the presentation currency Disclosure CPA 108 Reporting and Professional PracticeThe segment focuses on the role of the accounting profession, professional independence, judgement and the rules of ethical practice in the business environment faced by a professional accountant. It is the first pulsory segment of the CPA Program, as it requires candidates (members of CPA Australia) to be fully cognisant of the key responsibilities of professional accountants for effective decision making in a professional environment, and to assist candidates in preparing them for a challenging and rewarding career in the accounting profession.The segment has expanded its focus on enterprise governance, enpassing an understanding of the expectations placed on professional accountants arising from an organisation’s enterprise governance responsibilities, prising both corporate governance and business governance.The revised Code of Ethics for Professional Accountants (formerly known as the Joint Code of Professional Conduct) is discussed within the segment.A further objective of the segment is to provide an enhanced understanding of the conceptual foundations of general purpose financial reporting practice including a practical knowledge of accounting concepts that underpin general purpose financial reporting practice.12 / 1
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