(d) Corporate annual reports contain both mandatory and voluntary disclosures.Required:(i) Distinguish, using examples, between mandatory and voluntary disclosures in the annual reports ofpublic listed companies. (6 marks)
(d) Corporate annual reports contain both mandatory and voluntary disclosures.
Required:
(i) Distinguish, using examples, between mandatory and voluntary disclosures in the annual reports of
public listed companies. (6 marks)
相关考题：
6 The accountant communicates information to others in reports and statements. Understanding the nature andimportance of communication is therefore an important part of the accountant’s role.Required:(a) Explain the importance of good communication. (5 marks)
6 An important part of managing people in a professional organisation is to be able to distinguish between aggressiveness and assertiveness in an employee.Required:(a) Explain and give examples of aggressive behaviour. (8 marks)
(b) Distinguish between strategic and operational risks, and explain why the secrecy option would be a sourceof strategic risk. (10 marks)
(c) Mr Cobar, the chief executive of SHC, has decided to draft two alternative statements to explain both possibleoutcomes of the secrecy/licensing decision to shareholders. Once the board has decided which one to pursue,the relevant draft will be included in a voluntary section of the next corporate annual report.Required:(i) Draft a statement in the event that the board chooses the secrecy option. It should make a convincingbusiness case and put forward ethical arguments for the secrecy option. The ethical arguments shouldbe made from the stockholder (or pristine capitalist) perspective. (8 marks)(ii) Draft a statement in the event that the board chooses the licensing option. It should make a convincingbusiness case and put forward ethical arguments for the licensing option. The ethical arguments shouldbe made from the wider stakeholder perspective. (8 marks)(iii) Professional marks for the persuasiveness and logical flow of arguments: two marks per statement.(4 marks)
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’saccountability to equity investors. (4 marks)
(c) Risk committee members can be either executive or non-executive.Required:(i) Distinguish between executive and non-executive directors. (2 marks)
(ii) Explain the organisational factors that determine the need for internal audit in public listed companies.(5 marks)
3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternativebudgeting approaches.However, academic studies (e.g. Beyond Budgeting – Hope Fraser) argue that the annual budget model may beseen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation ofalternative models for use in the accomplishment of strategic change.Required:(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgetingapproach that is applied. (8 marks)
(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,would need to change before the recommendation in (a) above is varied:(i) Initial outlay;(ii) Annual contribution. (4 marks)
(ii) Compute the annual income tax saving from your recommendation in (i) above as compared with thesituation where Cindy retains both the property and the shares. Identify any other tax implicationsarising from your recommendation. Your answer should consider all relevant taxes. (3 marks)
4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wording of modifying phrasesfor use when issuing modified reports’.Required:Explain and distinguish between each of the following terms:(i) ‘qualified opinion’;(ii) ‘disclaimer of opinion’;(iii) ‘emphasis of matter paragraph’. (6 marks)
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Which of the following would contain information regarding network device alerts using SNMP?() A. SyslogB. Audit logC. History logD. Ping sweep reports
JJG Co is planning to raise $15 million of new finance for a major expansion of existing business and is considering a rights issue, a placing or an issue of bonds. The corporate objectives of JJG Co, as stated in its Annual Report, are to maximise the wealth of its shareholders and to achieve continuous growth in earnings per share. Recent financial information on JJG Co is as follows:Required:(a) Evaluate the financial performance of JJG Co, and analyse and discuss the extent to which the company has achieved its stated corporate objectives of:(i) maximising the wealth of its shareholders;(ii) achieving continuous growth in earnings per share.Note: up to 7 marks are available for financial analysis.(12 marks)(b) If the new finance is raised via a rights issue at $7·50 per share and the major expansion of business hasnot yet begun, calculate and comment on the effect of the rights issue on:(i) the share price of JJG Co;(ii) the earnings per share of the company; and(iii) the debt/equity ratio. (6 marks)(c) Analyse and discuss the relative merits of a rights issue, a placing and an issue of bonds as ways of raising the finance for the expansion. (7 marks)
The compass rose on a nautical chart indicates both variation and ______.A.deviationB.annual rate of variation changeC.precessionD.compass error
Which two are differences between IGMPv2 and IGMPv3 reports？（）A、IGMPv3 has the ability to include or exclude source lists.B、All IGMPv3 hosts send reports to destination address 224.0.0.22.C、Only IGMPv2 reports may contain multiple group state records.D、All IGMPv3 hosts send reports to destination address 224.0.0.23.E、IGMPv2 does not support the Leave Group message.
Which of the following would contain information regarding network device alerts using SNMP?（）A、SyslogB、Audit logC、History logD、Ping sweep reports
If authentication is enabled，which statement is true？（）A、client reports will display authenticated usernamesB、client reports will display both the username and IP address of the clientsC、client reports are not affected by authenticationD、client reports will display the IP address of the authentication server
Which two statements are true about terms in a routing policy?（）A、A then statement is mandatory in a termB、If a term does not contain a from statement, all routers matchC、If a term does not contain a from statement, the Junos OS will not commitD、A then statement is not mandatory in a term
Using the reports server how would you force the orders report in the orders entry application to run every six hours?（）A、Schedule the report's execution in the queue manager. B、Schedule the reports execution using the R30RQM command line with scheduled parameter. C、Create a trigger in the application to execute the report every six hours. D、You cannot schedule a reports execution.
单选题As his moviemaking career began to wane, Jerry Lewis remained in the public eye by hosting both a variety show and on an annual telethon with benefits for the Muscular Dystrophy Association.Aon an annual telethon with benefits for the Muscular Dystrophy AssociationBan annual telethon with benefits to the Muscular Dystrophy AssociationCbenefiting the Muscular Dystrophy Association with his annual telethonDan annual telethon benefiting the Muscular Dystrophy AssociationEthe Muscular Dystrophy Association with an annual telethon
多选题Which two statements are true about terms in a routing policy?（）AA then statement is mandatory in a termBIf a term does not contain a from statement, all routers matchCIf a term does not contain a from statement, the Junos OS will not commitDA then statement is not mandatory in a term
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