为了帮助考生系统的复习ACCA考试课程全面的了解2011年ACCA考试的相关重点,小编特编辑汇总了2011年ACCA考试辅导资料,希望对您参加本次考试有所帮助!!
Required:
(a) Explain,using accounting as an example,what ‘the public interest’ means as used by Mrs Yttria in her speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate,describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray,Owen & Adams’ deep green (or deep ecologist) position on social responsibility. (7 marks)
(25 marks)
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