Corporate Governance(公司治理)是什么_2023年ACCA考試FA知識點

來源：東奧會計在線責編：田彤2023-02-09 09:20:13

多學一樣本事，就少說一句求人的話。acca每年有四個考季，分別在每年的3月份、6月份、9月份與12月份。同學們需嚴格執(zhí)行學習計劃，學習基礎(chǔ)知識點。今天東奧小編為大家整理了FA科目Corporate Governance（公司治理）知識點，一起來看看吧。

【內(nèi)容導航】

Corporate Governance-公司治理

【知識點】

Corporate Governance-公司治理

- Director's responsibility for financial statements

The basic purpose of corporate governance is to monitor those parties within a company who control the resources and assets of the owners. The primary objective of sound corporate governance is to improve corporate performance to create long-term shareholder value.

To achieve this, directors are hold accountable to stakeholders and are responsible for preparing various documents and reports, among which the financial statements are the most important one.

Directors are responsible for the preparation of financial statements:

(a) The preparation of the financial statements of the company in accordance with the applicable financial reporting framework.

(b) The internal controls necessary to enable the preparation of financial statements that are free from material misstatement whether due to error or fraud.

只要放棄一次，就會滋生放棄的習性。以上就是東奧小編為大家整理的FA科目考試知識點了，2023年acca考試時間已經(jīng)公布，準備報名的同學請盡快進入學習狀態(tài)，爭取一次通過。

注：以上來自東奧教研團隊

(本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載)

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