ACCA考试科目,P2考前碎碎念:关于Ethics and Current Issues那些事儿
有关ACCA考试科目P2考试,有些 EASY MARK 是一定要捡的,临考前我们再来说说 Ethics and Current Issues 那些事儿。ACCA资料,戳:ACCA考前押题+内部讲义【考前必刷】(限时免费领取)
这部分在答题时先考虑 Professional issue,作为一个专业的会计人员应该如果处理;再考虑 Ethical issues。
如何判断是否有 Ethical issue 呢?
很简单,我们只要在题目里看看有没有句子说到 CFO 或者 Director 等人在做决策的时候涉及个人的利益,只要牵涉个人的利益,如想增加 Profit 和 Asset,减少 Expenses 和 Liability,关注公司的 Short term 利益,忽略 Sustainability 或者 Environment,体现了不 Fair 、不 Legal,涉及损害 Public interest 等,就是 Ethical issue 了。
答题框架如下:
● 说一下IAS、IFRS的哪个准则,或者哪个principle和这个事情相关
● 准则standard或原则principle是怎么说的,简单说一下准则原文,不用写的和准则一样,要用关键句
● 题目里的Co.是怎么处理的,这么做对不对?
● 判断是不是涉及ethical issue,找到题目里的motivation,讨论一下。
这部分经常涉及道德准测有以下几个(拜托去背一背相关准则的确认要求和计量标准):
● Leases--Financial Lease vs.Operating Lease
● PPE--Capital expenditure. vs. Revenue expenditure.
● Intangibles--Research and development
● Goodwill--Fair value vs. Proportionate share
另外,还有一些套路的话,大家也需要在上考场前临阵磨枪:
► Conflict of interest
Businesses are expected to be socially responsible as well as profitable. A company has accountability to a wide range of stakeholders, not just shareholders. There maybe a conflict of interest between corporate social responsibility and maximising shareholder wealth;
However, the two goals need not conflict. It is possible that being a good corporate citizen can improve business performance. Customers may buy from a company that they perceive as environmentally friendly and employees may remain loyal to such a company, and both these factors are likely to increase shareholder wealth in the long term
► ACCA's Code of Ethics and Conduct
Which requires its members to adhere to a set of fundamental principles in the course of their professional duty, such as confidentiality, objectivity, professional behaviour, integrity, professional competence and due care.
When facing an ethical dilemma, the accountant must apply his moral and ethical judgement. As a professional, he has a responsibility to present the truth fairly, and not to indulge in ‘creative accounting’ in response to pressure. He should therefore put the interests of the company and professional ethics first, and insist the financial report is an honest reflection of the current financial position.
► Acceptable accounting practice
If a treatment does not conform to acceptable accounting practice, it is not ethical. Acceptable accounting practice includes conformity with the qualitative characteristics set out in the Conceptual Framework particularly fair presentation and verifiability. Conformity with the Conceptual Framework precludes window-dressing transactions.
► Earnings management
All forms of earnings management may be ethically questionable, even if not illegal. Benefits of not manipulating earnings:
(ⅰ) Stakeholders can rely on the data.
(ⅱ) Management set an example to employees to work harder to make genuine profits, not arising from the manipulation of accruals.
(ⅲ) Focus on cash flow rather than accounting profits keeps management anchored in reality.
Earnings management goes against the principle of corporate social responsibility. Companies have duty not to mislead stakeholders. Because the temptation to indulge in earnings management may be strong, particularly in times of financial crisis, it is important to have ethical frameworks and guidelines in place. The letter of the law may not be enough
ACCA资料,戳:ACCA考前押题+内部讲义【考前必刷】(限时免费领取)更多ACCA专业学习内容来自ACCA中国考试网和全球ACCA学习者一起成长为高端财务人
【整理版】ACCA各科目历年真题
真题高频考点,刷题全靠这份资料
acca全科学习思维导图
梳理核心考点,一图看懂全部章节
2023年acca考纲解析
覆盖科目重难点,备考按照计划走
- acca考试怎么搭配科目?
-
建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。
- acca一共几门几年考完?
-
acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。
- acca一年考几次?
-
acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。
- acca的含金量如何?
-
ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。
-
四大、八大最新工资对比:待遇低是对内资所最大的误解! 2023-09-01
-
四大咨询:挣的比审计多,招的比税务少!问题是怎么进? 2023-04-18
-
四大会计师事务所录取男女比例1:4,因为优秀的男生都看不上四大? 2023-03-31
-
国际四大+本土八大+华普天健:面试、笔记、心得全在这里了 2023-03-31
-
ACCA考试科目F6《税务》常用公式,想拿高分就收藏,学霸早已倒背如流! 2023-03-31
-
四大会计师事务所最有价值的面试问题清单汇总 2023-03-29
-
财务人转型危机!财会人为什么要转型? 2022-08-29
-
德勤招聘官爆料今年春招内幕:四大偏爱哪种应届生? 2022-02-10
-
30岁了还考ACCA证书,你疯了吗? 2021-10-21
-
ACCA考试科目SBL大陆前三学姐考经,学霸小姐姐教你玩转SBL考试! 2021-08-13
-
“四大”完成薪酬调整:毕马威涨幅最高,PwC冻薪由最高人工变最低,好气! 2021-07-14
-
致所有想进安永的人:这段历史面试官会问! 2021-07-14
-
四大PK:普华永道、德勤、安永和毕马威有何不同? 2021-07-14
-
人生不设限:三本ACCA学员逆袭一年考过ACCA9门 2021-05-26
-
讲真,最适合考ACCA的五类人是哪些? 2021-05-26
-
讲真,最适合考ACCA的五类人是哪些? 2021-05-26
-
颜值爆表的ACCA学神小姐姐,全球第一 2021-05-25
-
留学党考完ACCA在国外好找工作吗? 2021-05-25
-
哪些专业可获ACCA免试?符合免考条件的,就可以有1-9门考试豁免资格?! 2021-05-24
-
ACCA和CPA哪个好?考研还是ACCA?别纠结了,来看看这个! 2021-05-24
-
四大会计师事务所校招与社招的差别巨大!ACCA对于进四大有多大帮助? 2021-05-24
-
ACCA和CPA哪个好?进四大,ACCA和CPA证书谁更吃香? 2021-05-24
-
ACCA证书对出国留学有什么优势? 2021-05-24
-
高顿2016年诚聘ACCA讲师啦! 2021-05-24
-
ACCA就业前景如何?ACCA证书的高含金量体现在这些地方 2021-04-28
-
曝光!四大学姐还原真实四大:收入、晋升、加班、出差... 2021-01-07
-
四大薪资曝光!为什么工资低,还有这么多人想进? 2021-01-07
-
安永实习是一种什么样的体验? 2021-01-07
-
四大最全对比分析:工作相同待遇却不同?!而不加班的是... 2021-01-07
-
花800个小时才拿下四大Offer,他决定把所有经验都告诉你! 2021-01-07