(公司治理與問責機制(存儲版)
【正文】 The materials in this segment build upon this assumed knowledge. The segment material is cumulative. 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 multiplechoice test questions and represents 70 per cent of the paper. Part B contains written response questions and represents 30 per cent of the paper. Candidates must have access to an uptodate version of the CPA Australia Members’ Handbook. The content of the Reporting and Professional Practice segment is as follows: National Competition Policy Accounting theory and conceptual framework projects Consolidate the understanding of strategy and leadership concepts through the use of realworld examples integrated throughout the material, Levels of strategy Industry analysis for the public sector Measuring the performance of strategic capabilities Strategic decisionmaking Reviewing the implementation process The role of leaders in strategy formulation and selection segment is as follows: Module 1: Overview of general purpose financial report disclosures Deferred tax assets and deferred tax liabilities Part D: Comprehensive example o Carrying amounts and tax base of buildings o Other deferred tax assets and liabilities o Taxable profit and current tax expenseModule 4: Accounting for financial instruments Termination benefits Introduction to IAS 21 The Effect of Changes in Foreign Exchange Rates Addition considerations – translation of foreign operation Part B: IAS 28 Investments in Associates o Identifying associates o Use of equity method o Basis of equity method o Application of the equity method o Disclosure Short term employee benefits o Tax losses and unused tax credits o Recoupment of tax lossestaxeffect accounting Financial Reporting and Disclosure CPA112（“財務(wù)報告與披露”） 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。 The role of leaders in strategic analysis Designing structure Corporate strategy formulation Other issues in developing business or corporate strategy Industry analysis The strategy process Discuss and illustrate the process of strategy implementation, including issues related to the transformational change process. Corporate governance structures in Australia Accounting in the public sector o Code of professional conduct o Rules of professional conduct o Selfregulation and professional discipline o The profession under challenge o The roles of accountants o Ethical behaviour of accountants o The role of professional judgment in accounting decisions Relationshipbased systems of corporate governance o European approaches Competition in the marketplace Reporting issues The stateme
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