掃碼下載APP
及時(shí)接收考試資訊及
備考信息
安卓版本:8.7.11 蘋(píng)果版本:8.7.11
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
內(nèi)容摘要:2010年ACCA12月份考試時(shí)間為12月6日-15日。為了方便廣大考生復(fù)習(xí),正保會(huì)計(jì)網(wǎng)校ACCA試題中心將會(huì)為大家呈現(xiàn)ACCA歷年試題及答案。
2010年ACCA12月份考試時(shí)間為12月6日-15日。為了方便廣大考生復(fù)習(xí),正保會(huì)計(jì)網(wǎng)校ACCA試題中心將會(huì)為大家呈現(xiàn)ACCA歷年試題及答案。
(b) Internal control statement
The United States Securities and Exchange Commission (SEC) guidelines are to disclose in the annual report as follows:
A statement of management’s responsibility for establishing and maintaining adequate internal control over financial reporting for the company. This will always include the nature and extent of involvement by the chairman and chief executive,but may also specify the other members of the board involved in the internal controls over financial reporting. The purpose is for shareholders to be clear about who is accountable for the controls.
A statement identifying the framework used by management to evaluate the effectiveness of this internal control. This will usually involve a description of the key metrics, measurement methods (e.g. rates of compliance,fair value measures,etc)and tolerances allowed within these. Within a rules-based environment, these are likely to be underpinned by law.
Management’s assessment of the effectiveness of this internal control as at the end of the company’s most recent fiscal year. This may involve reporting on rates of compliance,failures,costs,resources committed and outputs (if measurable) achieved.
A statement that its auditor has issued an attestation report on management’s assessment. Any qualification to the attestation should be reported in this statement.
Tutorial note: guidance from other corporate governance codes is also acceptable.
Jessie主講:《FR 財(cái)務(wù)報(bào)告》免費(fèi)聽(tīng)
張宏遠(yuǎn)主講:《MA 管理會(huì)計(jì)》免費(fèi)聽(tīng)
何 文主講:《SBL 戰(zhàn)略商業(yè)領(lǐng)袖》免費(fèi)聽(tīng)
歷年樣卷
考試大綱
詞匯表
報(bào)考指南
考官文章
思維導(dǎo)圖
安卓版本:8.7.11 蘋(píng)果版本:8.7.11
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
初級(jí)會(huì)計(jì)職稱(chēng) 報(bào)名 考試 查分 備考 題庫(kù)
中級(jí)會(huì)計(jì)職稱(chēng) 報(bào)名 考試 查分 備考 題庫(kù)
高級(jí)會(huì)計(jì)師 報(bào)名 考試 查分 題庫(kù) 評(píng)審
注冊(cè)會(huì)計(jì)師 報(bào)名 考試 查分 備考 題庫(kù)
Copyright © 2000 - odtgfuq.cn All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)