操你逼_一级毛片在线观看免费_91欧美激情一区二区三区成人_日本中文字幕电影在线观看_久久久精品99_九九热精

24周年

財稅實務 高薪就業 學歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優惠

安卓版本:8.8.0 蘋果版本:8.8.0

開發者:北京正保會計科技有限公司

應用涉及權限:查看權限>

APP隱私政策:查看政策>

HD版本上線:點擊下載>

ACCA P3考試:The Role of Non-executive Directors

來源: 正保會計網校 編輯: 2016/07/14 08:42:34  字體:

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

  ACCA P3考試:The Role of Non-executive Directors

  1. Non-executive directors

  Non-executive directors (“NEDs”) should be independent of influences from company executives. Directors have a legal duty to act in the best interest of a company but that does not mean they will always do so in an objective way.

  2. Threats to independence may occur where a director:

  was a former employee of the company within the last five years;

  was paid additional money (apart from the director's fee) by the company;

  has very close ties with the company's other directors;

  has had a material business relationship with the company in the past three years;

  has been a member of the board for more than 10 years;

  is a major shareholder;

  holds too many non-executive directorships in various companies and might not be able to devote enough time to the tasks in hand.

  3.  NEDs have four main roles:

  3.1. Strategy: "As part of their role as members of a unitary board, NEDs should constructively challenge and help develop proposals on strategy”.

  The strategy role recognises that NEDs are full members of the board and thus have the right and responsibility to contribute to the strategic success of the organisation for the benefit of shareholders. The enterprise must have a clear strategic direction and NEDs should contribute considerable life and business experience to ensure sound strategic planning. In this role they may challenge any aspect of strategy and offer advice or input to help develop successful strategies.

  3.2. Scrutiny: "They should scrutinise the performance of management in meeting agreed goals and objectives and monitor the reporting of performance …”.

  In the scrutinising performance role, NEDs are required to hold executive colleagues to account for decisions taken and company performance achieved. NEDs represent the shareholders' interests against the possibility that agency issues arise that could reduce shareholder value.

  3.3. Risk: "They should satisfy themselves on the integrity of financial information and that financial and risk management controls are robust and defensible”.

  The risk role involves NEDs ensuring that the company has an adequate system of internal controls and systems of risk management in place. This is often informed by prescribed codes (e.g. the Turnbull guidelines or the COSO framework) but some industries (e.g. chemicals) have other systems in place, some of which fall under ISO standards. In this role, NEDs should satisfy themselves on the integrity of financial information and that financial controls and systems of risk management are robust and defensible.

  3.4. People: Boards should consider assigning a sufficient number of non-executive board members capable of exercising independent judgement to tasks where there is potential for conflict of interest. Examples of such key responsibilities are financial reporting, nomination and executive and board remuneration.

  The people role involves NEDs overseeing a range of responsibilities with regard to the management of the executive members of the board. This typically involves issues on appointments and remuneration, but might also involve contractual or disciplinary issues and succession planning. Increasingly, companies are using an appointed NED as a confidential channel through which the concerns of whistle-blowers may be reported.

我要糾錯】 責任編輯:小瑩子
學員討論(0

免費試聽

  • Jessie《FR 財務報告》

    Jessie主講:《FR 財務報告》免費聽

  • 張宏遠《MA 管理會計》

    張宏遠主講:《MA 管理會計》免費聽

  • 何 文《SBL 戰略商業領袖》

    何 文主講:《SBL 戰略商業領袖》免費聽

限時免費資料

  • 近10年A考匯總

    歷年樣卷

  • 最新官方考試大綱

    考試大綱

  • 各科目專業詞匯表

    詞匯表

  • ACCA考試報考指南

    報考指南

  • ACCA考官文章分享

    考官文章

  • 往年考前串講直播

    思維導圖

回到頂部
折疊
網站地圖

Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有

京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號

恭喜你!獲得專屬大額券!

套餐D大額券

去使用
主站蜘蛛池模板: 亚洲精区| 中文字幕高清 | 免费国产在线视频 | 久艹av| 日韩精品视频免费在线观看 | 国产成人精品一区二 | 精品成人久久 | 日韩精品视频在线播放 | 国产高清自拍 | 久久影视精品 | 国产精品嫩草影视久久久 | 亚洲精品国产视频 | 91精品久久久久久久久久入口 | 韩日av | 91成人精品 | 成人免费高清 | 成人黄色免费 | 久久国内精品视频 | 91久久精品国产91久久 | 亚洲人人 | 亚洲福利视频一区 | 一及毛片视频 | 91精品国产高清一区二区三区 | 国产激情精品一区二区三区 | 精品一区二区三区中文字幕 | 免费黄色在线网站 | 国产视频1区 | 九九久久国产 | 天堂av在线免费观看 | 91看片神器 | 国产精品一区二区三区免费 | 一区二区视频在线 | 蜜桃视频一区二区三区 | 中文精品视频 | 国产精品爽爽久久久久久 | 自拍偷拍一区 | 成人在线视频网 | 三级在线免费 | 国产 欧美 日韩 一区 | 亚洲在线一区二区 | 麻豆成人在线观看 |