ACCA考試科目，P2考前碎碎念：關于Ethics and Current Issues那些事兒

如何判斷是否有 Ethical issue 呢？

很簡單，我們只要在題目里看看有沒有句子說到 CFO 或者 Director 等人在做決策的時候涉及個人的利益，只要牽涉?zhèn)€人的利益，如想增加 Profit 和 Asset，減少 Expenses 和 Liability，關注公司的 Short term 利益，忽略 Sustainability 或者 Environment，體現(xiàn)了不 Fair 、不 Legal，涉及損害 Public interest 等，就是 Ethical issue 了。

答題框架如下：

● 說一下IAS、IFRS的哪個準則，或者哪個principle和這個事情相關

● 準則standard或原則principle是怎么說的，簡單說一下準則原文，不用寫的和準則一樣，要用關鍵句

● 題目里的Co.是怎么處理的，這么做對不對?

● 判斷是不是涉及ethical issue，找到題目里的motivation，討論一下。

這部分經(jīng)常涉及道德準測有以下幾個（拜托去背一背相關準則的確認要求和計量標準）:

● Leases--Financial Lease vs.Operating Lease

● PPE--Capital expenditure. vs. Revenue expenditure.

● Intangibles--Research and development

● Goodwill--Fair value vs. Proportionate share

另外，還有一些套路的話，大家也需要在上考場前臨陣磨槍：

?  Conflict of interest

Businesses are expected to be socially responsible as well as profitable. A company has accountability to a wide range of stakeholders, not just shareholders. There maybe a conflict of interest between corporate social responsibility and maximising shareholder wealth;

However, the two goals need not conflict. It is possible that being a good corporate citizen can improve business performance. Customers may buy from a company that they perceive as environmentally friendly and employees may remain loyal to such a company, and both these factors are likely to increase shareholder wealth in the long term

?  ACCA's Code of Ethics and Conduct

Which requires its members to adhere to a set of fundamental principles in the course of their professional duty, such as confidentiality, objectivity, professional *, integrity, professional competence and due care.

When facing an ethical dilemma, the accountant must apply his moral and ethical judgement. As a professional, he has a responsibility to present the truth fairly, and not to indulge in ‘creative accounting’ in response to pressure. He should therefore put the interests of the company and professional ethics first, and insist the financial report is an honest reflection of the current financial position.

?  Acceptable accounting practice

If a treatment does not conform to acceptable accounting practice, it is not ethical. Acceptable accounting practice includes conformity with the qualitative characteristics set out in the Conceptual Framework particularly fair presentation and verifiability. Conformity with the Conceptual Framework precludes window-dressing transactions.

?  Earnings management

All forms of earnings management may be ethically questionable, even if not illegal. Benefits of not manipulating earnings:

(ⅰ) Stakeholders can rely on the data.

(ⅱ) Management set an example to employees to work harder to make genuine profits, not arising from the manipulation of accruals.

(ⅲ) Focus on cash flow rather than accounting profits keeps management anchored in reality.

Earnings management goes against the principle of corporate social responsibility. Companies have duty not to mislead stakeholders. Because the temptation to indulge in earnings management may be strong, particularly in times of financial crisis, it is important to have ethical frameworks and guidelines in place. The letter of the law may not be enough
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