P1 技术性文章 - ACCA跟我学

Corporate governance – from the inside out
This article explains that effective corporate governance has both internal and external drivers. Although directors and managers of companies may have little influence over the external regulatory framework, they can and must play their part in ensuring effective internal governance and compliance from deep within their own organisations.

CSR strategy and strategic CSR
Corporate social responsibility (or CSR) has now been added to the P1 Study Guide. But what exactly is CSR? And what is the difference between the concepts of ‘CSR strategy’ and ‘strategic CSR’?

The Integrated Report framework
In 2013, the International Integrated Reporting Council (IIRC) released a framework for integrated reporting. The framework establishes principles and concepts that govern the overall content of an integrated report.

Public sector governance – part 1

There is a new section of the P1 Study Guide for exams from December 2014 onwards. It is on public sector governance and is included as a new addition under section A9. The purpose of this article is to introduce these topics and give some pointers as to what the important themes are in terms of teaching and learning.

Public sector governance – part 2
The second part of this article continues its discussion of the new topics introduced under section A9 of the P1 Study Guide, relevant from the December 2014 exam session.

Diversifying the board – a step towards better governance
In the P1 Study Guide, section A3i requires students to (i) explain the meaning of ‘diversity’ and (ii) critically evaluate issues of diversity on the board of directors. This article elaborates on this topic by introducing the concept of board diversity and how it may benefit the organisation, followed by a discussion on the possible costs of board diversity. It concludes with a comment on the current regulatory initiatives of board diversity.

Environmental accounting and reporting
From 2013, environmental reporting will become part of the P1 syllabus and, therefore, an examinable topic due to its relevance to many discussions around accountability, transparency and sustainability – key themes of the paper. This article outlines what environmental reporting is, where it can occur and its advantages and purposes.

COSO’s enterprise risk management framework
Examining the guidance published by the Committee of Sponsoring Organisations (COSO).

Internal audit
Internal audit – the control of controls – can feature as a key part of the corporate governance framework of an organisation, and can be viewed as a high level control in response to risk or by considering the detailed work required of internal audit.

Independence as a concept in corporate governance
We explore the theory of independence, and discusses why it is vital in many contexts relating to corporate governance and professional behaviour.

‘Non-corporate’ corporate governance
This article considers two broad types of non-corporate organisation: public sector organisations and charitable/voluntary organisations.

Corporate governance – external and internal actors
Not all elements of a company’s corporate governance system are part of the internal structure. External actors can have a role to play in governance too.

Risk and environmental auditing
A focus on Section D1c and Section E7d of the P1 Study Guide.

Strategic and operational risks
Examining the risks in terms of their potential impact and probability of occurrence.

Rules, principles and Sarbanes-Oxley
Introducing some of the main themes in relation to the control of corporate governance and discusses how this control differs by country.

Ethical decision making
This article takes a look at two of the main decision-making frameworks.

All about stakeholders – part 1
An introduction to the idea of stakeholders and stakeholding, and and explanation of the different ways in which stakeholders are categorised.

All about stakeholders – part 2
The second of a two-part article focuses on stakeholders and stakeholding by looking at a number of different stakeholder groups.

学习辅助视频

P1公司治理试题讲解

Answering P1 questions on corporate governance

BPP教学传媒(BPP Learning Media)学科专家Steve Whittenbury讲解如何回答P1科目中的公司治理问题。

新闻摘要

Digest the news

在为P1学员准备的这个视频中，Kaplan培训机构讲师Stuart Williams和Paul Kirkwood围绕2022年卡塔尔世界杯FIFA贿赂丑闻事件探讨了其中的道德、透明度以及公司治理问题。

道德理论精析

Ethical theories kept simple

Kaplan培训机构讲师Paul Kirkwood回顾并讲解P1科目中的核心道德理论。

关注风险

Focus on risk

Kaplan金融学院(Kaplan Financial)讲师Steph Crook概括P1科目风险管理部分的重要内容。

专业分数——通过和未通过之间的区别

Professional marks – the difference between a pass and a fail
ACCA教育技术顾问Julie Corkish为学员提供了一些提示和建议，确保学员获得专业分数，通过考试。

学员重考建议

Advice for students retaking exams

本视频向学员讲解如何在重考中通过上一次没有通过的考试，并向学员建议如何反思上次出错的地方，如何制定有效的学习计划和练习模拟试题。

大纲更新

2016-17年ACCA专业资格技能模块、专业阶段和基础阶段的变化

Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17
本文阐释了考试大纲持续更新和改进过程中，ACCA专业资格考试大纲中计划更新的项目。

ACCA专业资格嵌入综合报告

ACCA embeds integrated reporting
ACCA专业资格开发经理欧文(Gareth Owen)概括了ACCA如何在其专业资格考试中融入综合报告(IR)的基本原则。综合报告是向利益相关者展示企业信息的一种不同方式，也是财务报告领域一项激动人心的新发展。

考试技巧

Read the mind of the P1 marker
This article is intended to give you some real insight into the mind of the marker and to understand what they are looking for when they mark P1 scripts, but the general advice on technique in this article could equally apply to all Professional level exams.

P1 –考官报告使用指南

P1 – A guide to using the examiner’s reports

如果您是第一次参加P1考试，本指南将帮助您了解如何在复习阶段根据自学指南的要求使用考官报告。本文档将帮助您了解如何以最佳方式使用考官报告。

P1 – 重考学员复习指南

P1 – A guide to reflection for retake students

如果您需要重考P1科目，本指南将帮助您根据重考指南的要求通过考官报告对上一次考试进行反思。本文档将帮助您了解如何以最佳方式使用考官报告。

为您的P1考试提供支持（按需随选网络直播）

Support for your P1 exam (on-demand webinar)
Kaplan金融学院讲师Stephanie Keenan主办了一个关于P1应试技巧的60分钟免费网络研讨会。Stephanie就如何应对这门关键考试给出了相关建议，同时帮助您制定有效的复习策略。

如何获得专业分数

How to earn professional mark
本文讲解了什么是专业分数及其在专业阶段考试中的评分方式，帮助潜在考生了解如何最大程度地获得这些额外的关键分数。

P1科目考官考试方法解读

Examiner’s approach to P1
P1科目考官对该门考试的指导意见。