【正文】 ion affecting business Controls over distribution in the marketplace Remuneration, nomination and performance Module 5: Ethics in and out of the boardroom Who is a director? Global focus on corporate governance The role of Australian regulators in corporate governance Accountability Duties and responsibilities of directors Ethical conduct and pany directors Controls over petitive activities in the marketplace Trade Practices Act 1974 (Cwlth)—Part V Module 2: Professional ethics for accountantsModule 3: Business environment and regulatory framework International Organisation for Standardisation The international framework in overview o The 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 Leadership and ethicsModule 2: Framework for strategic analysis: Analysing the external environment CPAs and external environment analysisModule 3: Framework for strategic analysis: Analysing the internal environment Comparing performance measures Leadership and strategy formulation The nature of strategic leadership Leadership and the CPA Part B: Ine statement and statement of changes in equity o Determination of net profit or loss o Classification and disclosures Financial statement presentation and disclosureModule 3: Ine taxes advanced topics Part B: Recognition measurement and derecognition o Measurement issues – initial and subsequent measurement o Fair value measurement consideration o Reclassifications of gains and losses o Impairment of financial assets o Hedging o Hedging instruments and items o Hedge accounting o Fair value hedges and cash flow hedges o Foreign currency denominated liability o Assessing hedge effectiveness o Embedded derivatives o Derecognition of financial assets and liabilities Accounting for share based remuneration Module 6: Business binations and impairment of assets Treatment of exchange differences in the adsence of hedging Objectives of translation Part B: Impairment o Impairment – basic principles o Levels of recoverable amount assessment o Identification of CGUs o Determination of recoverable amount o Fair value less costs to sell o Value in use o Discount rate o Impairment losses and reversals of impairment losses o Allocating goodwill to CGUs o Intangible assetsModule 7: Group, associate and joint venture reporting Part D: Disclosure issues o Scope and level of disclosure o Significance of financial instruments for financial position and performance Module 5: Employee benefits Part B: Recognition of deferred tax assets and deferred tax liabilities o Deductible temporary differences Part D: IAS 7 Cash Flow Statements o Information to be disclosed o Preparation of a cash flow statement using a worksheet o Consolidated financial statementsModule 2: Ine taxes fundamentals Part A: Chasseur Chickens Pty Ltd Transformational leadership Strategy: From thinking it to doing it Gap analysis Key stakeholders and strategy Defining the industry Approaches to strategy Discuss the terms strategy and leadership and their relationship and consider various viewpoints