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.
 通过ACCA考试实属不易,首先要有执着的精神,其次是不断勤奋的学习,高顿网校为大家提供ACCA题库免费做题,希望助大家一臂之力,查看详情》
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点,根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡(8.2折)
为零基础刚开始学习ACCA的学员特别定制
高顿名师