2014年ACCA考试(p2公司报告)考前总结5

2014年ACCA考试（p2公司报告）考前总结5
本文由高顿ACCA整理发布，转载请注明出处
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 o bjectives 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 co mpany’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
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