Chapter 2 Approaches to corporate governance
  1. Distinguish between public company, private company and NPO
  <1> Principal stakeholders and accountability
  a. Public company: Shareholders
  b. Private company: Shareholders
  c. NPO: Donors, fund providers, regulators, general public, members
  <2> Monitor and disclosure
  a. Public company: F/S
  b. Private company: F/S
  c. NPO: F/S, other financial and non-financial measures
  <3> Structure of board (corporate governance)
  a. Public company: Executive directors and NEDs, appointment through formal process in line with governance requirements
  b. Private company: Executive directors, appointment may be the result of shareholding or other recruitment processed.
  c. NPO: Executive board and stakeholder board, appointments through recruitment or recommendation process
  <4> Transparency
  a. Public company: In line with corporate governance requirement
  b. Private company: Limited disclosure requirement
  c. NPO: Limited disclosure requirements due to methods of funding, but it must ensure all funds are used appropriately, in accordance with organizations’objective and corporate governance requirement.
 通過ACCA考試實(shí)屬不易,首先要有執(zhí)著的精神,其次是不斷勤奮的學(xué)習(xí),高頓網(wǎng)校為大家提供ACCA題庫(kù)免費(fèi)做題,希望助大家一臂之力,查看詳情》
ACCA網(wǎng)絡(luò)課程課程專業(yè)名稱講師試聽
85%的人正在學(xué)習(xí)該課程ACCA 全維度網(wǎng)課體驗(yàn)課程
實(shí)景課堂與獨(dú)立錄制
覆蓋所有知識(shí)點(diǎn),根據(jù)學(xué)習(xí)計(jì)劃推進(jìn)學(xué)習(xí)進(jìn)度
高頓名師
70%的人正在學(xué)習(xí)該課程ACCA網(wǎng)課全科卡(8.2折)
為零基礎(chǔ)剛開始學(xué)習(xí)ACCA的學(xué)員特別定制
高頓名師