【公司治理】公司治理與問(wèn)責(zé)機(jī)制

1、 PAGE PAGE 12Corporate Governance and Accountability CPA107（“”，包含了公司董事和管理者涉及的治理與責(zé)任制問(wèn)題是選擇題，30%答題CorporateGovernanceandAccountabilityisacompulsorysegmentoftheCPA Program.Itiscompulsoryforallnewcandidatesandforexistingcandidatesdid not achieve a pass in Core II before the year2001.Corporate governance

2、has become a very important topic in recent years. Severalfactors,includingcorporatefalloutfromthelate1980stogetherwithrecent collapses of international and Australian corporations, have brought organisationsandtheirmanagementunderthespotlight.Internationally,such as the OECD, World Bank, IASB and o

3、thers have expended considerable effortonthedevelopmentofgoodcorporategovernancepractices.This segment deals with many of the issues surrounding governance accountability by directors and management oforganisations.Candidates are required to have access to the most recent editions of the Corporation

4、s Act 2001 (Cwlth), Regulations and Rules and the Trade Practices Act 1974 (Cwlth), Regulations and Rules. A link to relevant legislation is provided in the segment materials.The content of Corporate Governance and Accountability is asfollows:Module 1: Introduction to corporate governance and accoun

5、tability the frameworkTypes ofcompaniesWhat is corporategovernance?Global focus on corporategovernanceThe role of Australian regulators in corporategovernanceThe role of government in corporategovernanceModule 2: The role and value of effective corporate governanceMajor participants in ensuring good

6、 corporategovernanceThe principles of effective corporategovernanceAccountabilityRole of theboardPotential conflict of interestAgencytheoryThe impact of corporate governance on agencycostsThe statements of major companies on corporategovernanceCorporate governance in not-for-profit organisations, th

7、e publicand SMEsModule 3: Directors and officersThe role of directors: An overviewWho is a director?Duties and responsibilities of directorsAccountabilityEnforcementModule 4: Managing the companyAligning director and shareholder interestsReporting issuesCorporate social responsibilityTechnologyInfor

8、mation managementRemuneration, nomination and performanceModule 5: Ethics in and out of the boardroomEthical conduct and company directorsInteraction of ethics and black-letter lawCodes of conduct applicable to directorsModule 6: Competition and compliance in trade practicesLegal complianceCompetiti

9、on in the marketplaceControls over collusion in the marketplaceControls over pricing in the marketplaceControls over distribution in the marketplaceControls over competitive activities in the marketplace Trade Practices Act 1974 (Cwlth)Part VUnconscionable conductModule 7: International corporate go

10、vernance: NorthAmerica, Europe and Asia-PacificInternationalisation of corporate governanceMarket-based systems of corporate governanceRelationship-based systems of corporate governanceoEuropean approachesRelationship-based systems of corporate governanceAsia-Pacific approachesConvergence and divers

11、ityReporting and Professional Practice CPA108（“”到道德與報(bào)告的實(shí)務(wù)中去是選擇題，30%是問(wèn)答題Reporting and Professional Practice is the foundation segment in the CPA Program. It iscompulsoryforallnewcandidatesandforexistingcandidateswhodidnotachievea pass in Core I before the year 2000.The primary objective of this segme

12、nt is to provide candidates with an introduction to the business environment and an improved understanding of how to apply professional judgment in ethical and reporting issues in professional practice.The segment content is divided into five modules, followed by a collection of integrated case stud

13、ies. These case studies have been included for the application of materials covered in Modules 1 through to 5.In various modules within the Reporting and Professional Practice segment, it is assumed a level of knowledge has been achieved by candidates on completion of their undergraduate degree. The

14、 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 multiple-choice test questions and

15、represents 70 per cent of the paper. Part B contains written response questions and represents 30 per cent of the paper.Candidatesmusthaveaccesstoanup-to-dateversionoftheCPAAustraliaMembers Handbook . The content of the Reporting and Professional Practice segment is as follows:Module 1: Accountancy

16、as a professionAccountancy as a professionAttributes of a professionThe profession under challengeThe roles of accountantsEthical behaviour of accountantsTheroleofprofessionaljudgmentinaccountingdecisionsA conceptual framework for ethicalbehaviourTheoretical approaches toethicsAconceptualframeworkfo

17、rindividualethicalbehaviourFactors influencingdecisionsModule 2: Professional ethics for accountantsProfessional ethics foraccountantsApplying the concept of serviceidealCode of professionalconductRules of professionalconductSelf-regulation and professionaldisciplineProfessionalpractice-applyingethi

18、caldecision-makingmodelsAphilosophicalapproachtoapplyingethicsSystematicapproaches:Ethicaldecision-makingmodelsDecision-makingmodelsModule 3: Business environment and regulatory frameworkThe role of financial accountingstandardsInternationalisationAustralian accountingregulationAccounting in the pub

19、licsectorTrade PracticesActNational CompetitionPolicyOther legislation affectingbusinessInternational Organisation forStandardisationModule 4: Corporate governanceWhat is corporategovernance?International corporate governancestructuresCorporate governance structures inAustraliaBoardstructureModule 5

20、: Conceptual framework for general purposefinancial reportingAccountingtheoryandconceptualframeworkprojectsPreliminarycommentsSystems and theoriesHow theories come into existenceDeductive v. inductive processesTheory in accountingProblems with inductive accounting theoriesThe Australian conceptual f

21、ramework projectA general comparison of the Australian and International frameworksThe international framework in overviewThe international frameworkContemporary issuesMeasuring the elements of financial statementsTechnical benefitsProfessional judgmentSocial and political constraintsComprehensive c

22、ase studiesBusiness Strategy and Leadership CPA113（“企業(yè)策略與領(lǐng)導(dǎo)技能”，對(duì)企業(yè)制定的戰(zhàn)略進(jìn)行總體介紹和分析）100%以案例為基礎(chǔ)的問(wèn)答題Theoverallobjectiveofthissegmentistoprovidecandidateswithanunderstandingof thebasicconceptsandprinciplesthatunderliethepracticesofstrategyandleadership. In the increasingly complex business environment in

23、which organisations operate, characterised by change, uncertainty and escalating competition, the disciplines of strategy and leadership have become critical to successful organisationalperformance.Specifically, the segment aims to:Discuss the terms strategy and leadership and their relationship and

24、 consider various viewpoints about what constitutes an effective strategy.Apply concepts such as environment and industry analysis, capability analysis and gap analysis to business strategy formulation.Discuss and illustrate the process of strategy implementation, including issues related to the tra

25、nsformational change process.Analyse the role of leaders in developing and implementing strategy.Consolidate the understanding of strategy and leadership concepts through use of real-world examples integrated throughout the material, and apply these concepts to business case scenarios through the us

26、e of a major case study.Assistcandidatesindevelopingskillsinthinkingstrategicallyandformulating broad strategies for consideration and application in their organisational environment.Formalassessmentforthissegmentisbasedonafullywrittenexaminationcentred around a detailed casestudy.The content of the

27、 Business Strategy and Leadership segment is as follows:Module: 1 An introduction to strategy and leadershipThe origins and importance ofstrategyApproaches tostrategyLeadershipdefinedThe strategyprocessStrategic thinking andanalysisLevels ofstrategyStrategicleadershipLeadership andethicsModule 2: Fr

28、amework for strategic analysis: Analysing theexternal environmentAnalysing the externalenvironmentDefining theindustryRemote environmentanalysisIndustryanalysisUnderstanding the industry lifecycleIndustry analysis for the publicsectorFrom industry to marketanalysisCPAs and external environmentanalys

29、isModule 3: Framework for strategic analysis: Analysing theinternal environmentIdentifyingtheexistingbusinessstrategy:ThefivequestionsapproachKey stakeholders andstrategyIdentifyingandanalysingcorporatestrategy:ThefourquestionsapproachOtherissuesindevelopingbusinessorcorporatestrategyStrategiccapabi

30、litiesMeasuringtheperformanceofstrategiccapabilitiesMeasuring organisationalperformanceComparing performance measuresCPAs and internal environment analysisModule 4: Formulating a strategyGap analysisBusiness strategic optionsCorporate strategy formulationRisk assessmentStrategic decision-makingPract

31、ical strategic decision-makingLeadership and strategy formulationThe role of the CPA in formulating strategyModule 5: Implementing strategyStrategy: From thinking it to doing itManaging people and systemsDesigning structureThe politics of strategy implementationReviewing the implementation processTh

32、e role of leadership in implementing strategyModule 6: Leadership and the strategic processThe nature of strategic leadershipAchieving strategic successTransformational leadershipThe role of leaders in strategic thinkingThe role of leaders in strategic analysisThe role of leaders in setting directio

33、nThe role of leaders in strategy formulation and selectionThe role of leaders in implementing strategyLeadership and the CPAFuture challengesModule 7: Case studyPart A: Chasseur Chickens Pty LtdPart B: Notting Foods Australia Pty LtdFinancial Reporting and Disclosure CPA112（“財(cái)務(wù)報(bào)告與披露”） 100%是選擇題The Fi

34、nancial 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 va

35、rious modules within the Financial Reporting and Disclosure segment, it is assumed a specified level of knowledge has been achieved by candidates on completion of their undergraduate degree.The materials build on this stated assumed knowledge in order for candidates toachieve an advanced level of fi

36、nancial reporting competency.Candidates must have access to an up-to-date version.ThecontentoftheFinancialReportingandDisclosureof the CPA Australia Memberssegment is as follows:Module 1: Overview of general purpose financial report disclosuresPart A: Presentation of financial statementsComponents o

37、f financialstatementsRevision of accounting estimates and correction of errorsPart B: Income statement and statement of changes in equityDetermination of net profit or lossClassification and disclosuresPart C: The balance sheetPresentation of assets and liabilitiesClassification of assets, liabiliti

38、es and equityDisclosurePart D: IAS 7 Cash FlowStatementsInformation to be disclosedPreparation of a cash flow statement using a worksheetConsolidated financial statementsModule 2: Income taxes - fundamentalsWhy tax-effect accountingCalculating income tax expenseDeferred tax assets and deferred taxli

39、abilitiesPreparationofjournalentriestoaccountforincometaxesFinancial statement presentation anddisclosureModule 3: Income taxes - advanced topicsPartA:AssetscarriedatfairvalueorrevaluedamountsRecognition of deferred tax onrevaluationMeasuringdeferredtaxassetsanddeferredtaxliabilitiesRecovery of asse

40、ts through use or throughsaleRecovery of non-depreciableassetsGoodwill and negativegoodwillInitial recognition of an asset orliabilityPartB:RecognitionofdeferredtaxassetsanddeferredtaxliabilitiesDeductible temporarydifferencesTax losses and unused taxcreditsRecoupment of taxlossesPart C: Measurement

41、 anddisclosureMeasurementFinancial statement presentation anddisclosurePart D: ComprehensiveexampleCarrying amounts and tax base ofbuildingsOther deferred tax assets andliabilitiesTaxable profit and current taxexpenseModule 4: Accounting for financial instrumentsPart A: What are financialinstruments

42、Definition of a financialinstrumentsNon financial assets andliabilitiesDerivative financialinstrumentsPartB:RecognitionmeasurementandderecognitionMeasurementissuesandsubsequentmeasurementFair value measurementconsiderationReclassifications of gains andlossesImpairment of financialassetsHedgingHedgin

43、g instruments anditemsHedgeaccountingFair value hedges and cash flowhedgesForeign currency denominatedliabilityAssessing hedgeeffectivenessEmbeddedderivativesDerecognition of financial assets andliabilitiesPart C: PresentationissuesClassification as liabilities orequityCompound financialinstrumentsT

44、ransactions in an entitys own equityinstrumentsClassification of interest, dividends, gains andlossesSetoffofafinancialassetandafinancialliabilityPart D: DisclosureissuesScope and level ofdisclosureSignificanceoffinancialinstrumentsforfinancialpositionperformanceModule 5: Employee benefitsOverviewof

45、recognitionissuesassociatedwithemployeebenefitexpenses, liabilities, assets andrevenuesShort term employeebenefitsLongtermemployeebenefitsincludinglongserviceleaveandsuperannuationTerminationbenefitsEquity compensationbenefitsAccounting for share basedremunerationModule 6: Business combinations and

46、impairment of assetsPart A: IFRS 3 BusinessCombinationsForms of business combinationsThe purchasemethodAcquisitions involving an investment in asubsidiaryDisclosuresBusiness combinations and incometaxesPart B:ImpairmentImpairment basicprinciplesLevels of recoverable amountassessmentIdentification of

47、CGUsDetermination of recoverableamountFair value less costs tosellValue inuseDiscountrateImpairmentlossesandreversalsofimpairmentlossesAllocating goodwill toCGUsIntangibleassetsModule 7: Group, associate and joint venture reportingPartA:IAS27ConsolidatedandSeparateFinancialStatementsThegroupPreparat

48、ion of consolidated financialstatementsDisclosurePart B: IAS 28 Investments inAssociatesIdentifyingassociatesUse of equitymethodBasis of equitymethodApplication of the equitymethodDisclosurePart C: IAS 31 Interests in JointVenturesCharacteristics of a jointventureTypes of jointventureAccountingforjointlycontrolledoperationsandjointlycontrolledassetsAccount