Accountancy Paper

Topics: Stock, Corporate governance, Governance Pages: 369 (82720 words) Published: February 13, 2013

  Paper P1

  Professional accountant   Essential text


British library cataloguing­in­publication data  
A catalogue record for this book is available from the British Library.  Published by:   Kaplan Publishing UK  Unit 2 The Business Centre   Molly Millars Lane   Wokingham   Berkshire   RG41 2QZ   

ISBN  978­1­84710­755­8  © Kaplan Financial Limited, 2009  The text in this material and any others made available by any Kaplan Group company does not  amount to advice on a particular matter and should not be taken as such. No reliance should be  placed on the content as the basis for any investment or other decision or in connection with any  advice given to third parties. Please consult your appropriate professional adviser as necessary.  Kaplan Publishing Limited and all other Kaplan group companies  expressly disclaim all liability to any  person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or  otherwise arising in  relation to the use of such materials.  Printed in the UK by CPI William Clowes, Beccles NR34 7TL.  Acknowledgements  We are grateful to the Association of Chartered Certified Accountants and the Chartered Institute of  Management Accountants for permisssion to reproduce past examination questions.  The answers  have been prepared by Kaplan Publishing.  All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or  transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or  otherwise, without the prior written permission of Kaplan Publishing. 




Page Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9 Chapter 10 Chapter 11 Chapter 12 Chapter 13 Chapter 14 Chapter 15 Chapter 16 Chapter 17 Theory of governance Development of corporate governance The board of directors Directors' remuneration Relations with shareholders and disclosure Accountability, audit and controls in corporate  governance Corporate governance approaches Corporate social responsibility and corporate  governance Internal control systems Audit and compliance Risk and the risk management process Controlling risk Ethical theories Professional and corporate ethics Ethical decision making Social and environmental issues Questions & Answers 1 29 35 67 79 91 103 117 135 147 163 185 205 223 245 257 269





chapter Introduction



Paper Introduction 





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