Composition of board是什么_2024年ACCA考試AA知識點

來源：東奧會計在線責(zé)編：田彤2024-01-18 10:26:42

若結(jié)局非你所愿,，請在塵埃落定前奮力一搏。acca被譽為“國際財會界的通行證”,，含金量很高,。想要報名的同學(xué)們請?zhí)崆爸贫▊淇加媱潱柟袒A(chǔ)知識點,。今天整理了AA科目Composition of board（董事會的組成）相關(guān)知識點,，準(zhǔn)備參加考試的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Composition of board-董事會的組成

【知識點】

Composition of board-董事會的組成

The principle of corporate governance requires that the board consists of both executive directors and non-executive directors. Furthermore, at least a half of the board of listed companies comprises of independent non-executive directors.

? Listed companies should ideally be headed by a chairman who is an independent non-executive director responsible for the leadership of the board and its operational effectiveness.

? The company's chief executive who is an executive director is responsible for day-to-day operations of the company's affairs and business.

? In compliance with the corporate governance code, the roles of Chairman and Chief Executive should be separated.

低谷期的時候努力向上,，才能成為別人眼中遙不可及的夢,。以上就是為大家整理的acca考試相關(guān)知識點，2024年3月acca考試在即,，同學(xué)們要抓緊時間復(fù)習(xí),。

注：以上內(nèi)容來自Ivan Yang老師23年基礎(chǔ)精修班第2講

（本文為東奧會計在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載）

贊
+1 打印

上一篇： 2023年ACCA考試AA科目知識點匯總,！考生收藏！

下一篇：實體提供的信息獲取審計證據(jù)的審計程序_2023年ACCA考試AA知識點