以下是高顿网校为大家整理的：p2公司报告。
 
　　Professional skills – guidance from the ACCA
　　Marks are awarded for professional skills
　　Environmental and social reporting
 
　　1 Environmental reporting
　　Although not compulsory, environmental reports are becoming increasing important. You should distinguish
　　-items that affect the financial statements (e.g. IAS 37)
　　.items that affect the environmental report
　　Financial reporting: environmental matters may be reported in the accounts of companies in the following areas:
　　. contingent liabilities
　　. exceptional charges
　　. operating and financial review comments
　　. profit and capital expenditure forecasts
 
　　2 Sustainability
　　The Global Reporting Initiative (GRI): arose from the need to address the failure of the current governance structures to respond to changes in the global economy.
　　
　　3 Social responsibility
　　The stakeholder view holds that there are many groups in society with an interest in the organization’s activities. Some firms have objectives for these issues. Some argue, however, that a business’s only objective should be to make money: the state, representing the public interest, can levy taxes to spend on socially desirable projects or can regulate organizational activities.
　　A company’s objectives in relation to wider society:
　　. protection of the environment,
　　. support for good causes
　　. a responsible attitude to product safety
 
　　4 Human resource accounting: is an approach which regards, people as assets.
　　Intellectual assets, or intellectual capital have 3 main types:
　　. External assets
　　. internal assets
　　. competencies
 
　　高顿网校小编寄语：悲观些看成功，乐观些看失败。轻松些看自己，宽容些看别人。理智些看问题，纯真些看人生。

 　　ACCA官方微信　　　　
　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒
　　
　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程