By BPP Learning Media

ISBN-10: 1472726790

ISBN-13: 9781472726797

BPP studying Media's prestige as legitimate ACCA licensed studying supplier - content material capacity our ACCA examine Texts and perform & Revision Kits are reviewed by means of the ACCA interpreting workforce. BPP studying Media items give you the examination focussed fabric you wish for examination luck.

Show description

Read Online or Download ACCA P1 Governance, Risk and Ethics: Study Text PDF

Best accounting books

Download PDF by Patrick R. Delaney, Debra R. Hopkins: Wiley Cpa Examination Review, 2001: Accounting and Reporting

Released every year, this article is a part of the four-volume examine advisor for the qualified Public Accountant's (CPA) examination, and gives exact outlines and difficulties and strategies, every one packaged in keeping with the exam half. a number of the questions are taken from the former assessments and supply the data had to go the Uniform CPA exam.

New PDF release: Financial Accounting, Seventh Edition

Libby/Libby/Short wrote this article in line with their trust that the topic of monetary accounting is inherently fascinating, yet monetary accounting textbooks are frequently no longer. they think most money accounting textbooks fail to illustrate that accounting is an exhilarating box of research and one who is necessary to destiny careers in company.

Download e-book for kindle: AARP J.K. Lasser's 1001 Deductions and Tax Breaks 2011. Your by Barbara Weltman

AARP electronic variants provide you with sensible advice, confirmed ideas, and professional suggestions.

Download e-book for kindle: Intermediate Accounting by J. David Spiceland

Intermediate Accounting

An intermediate accounting textual content which frames the monetary reporting functionality of accounting within the context of the decision-support position it serves. It contains genuine international examples and various different types of instances equivalent to monetary reporting, study and web situations from an international perspective.

About the Author

David Spiceland is professor of accounting on the college of Memphis, the place he teaches intermediate accounting and different monetary accounting classes on the undergraduate and master's degrees. He acquired his BS measure in finance from the collage of Tennessee, his MBA from Southern Illinois collage, and his PhD in accounting from the collage of Arkansas.

Additional info for ACCA P1 Governance, Risk and Ethics: Study Text

Sample text

The trustees generally share the values of the charity and act like non-executive directors of public companies (discussed in Chapter 3). The trustees are likely to have the power to recruit and dismiss directors. ym a Agency problems in charities may not just arise from managers' activities. An ambiguous relationship between the aims of the charity and commercial requirements may cause difficulty. Trustee prejudices may also hinder the relationship, particularly if they are trying to represent donors and beneficiaries who are largely silent.

Com 2 Corporate governance and agency theory FAST FORWARD Agency is extremely important in corporate governance, as the directors/managers are often acting as agents for the owners. Corporate governance frameworks aim to ensure directors/managers fulfil their responsibilities as agents by requiring disclosure and suggesting they be rewarded on the basis of performance. 1 Nature of agency Key term 6/08, 6/09, 6/10 Agency relationship is a contract under which one or more persons (the principals) engage another person (the agent) to perform some service on their behalf that involves delegating some decision-making authority to the agent.

However, as we shall see in Chapter 8, the (nonexecutive) directors, who are on the audit committee, effectively also act as shareholders' agents in monitoring the auditors. They are responsible for recommending the appointment and removal of the external auditors, fixing their remuneration, considering independence issues and discussing the scope of the audit. cc as The implication perhaps in most governance guidance is that the external auditors and non-executive directors are 'on the same side', with conflicts most likely to arise in tensions with executive directors (hence the possibility being raised in governance guidance of the external auditors and audit committee meeting without executive management being present).

Download PDF sample

ACCA P1 Governance, Risk and Ethics: Study Text by BPP Learning Media


by Steven
4.1

ACCA P1 Governance, Risk and Ethics: Study Text by BPP Learning Media PDF
Rated 4.63 of 5 – based on 12 votes