ACCA考试《P1专业会计师》笔记1
日期:2015-10-28 14:59
Part A - Governance and Responsibility
Principles-based vs. Rules-based
Principles-based approach
(1) Principles-based approach requires the company to adhere to thespirit rather than the letter of code.
(2) The approaches focus on objectives rather than the mechanisms bywhich these objectives will be achieved.
(3) The approaches can lay stress on those elements of corporategovernance to which rules cannot easily be applied.
(4) The approaches can a
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04/27 23:09