2015年ACCA《P1专业会计师》考试知识考点二
2015年ACCA考试中的重点内容，为了帮助大家全面复习ACCA考试，我们考吧（kao8.cc）特为考生们整理了以下辅导知识，希望考生们能够喜欢。
Distinguish between public company, private company and NPO
<1> Principal stakeholders and accountability
a. Public company: Shareholders
b. Private company: Shareholders
c. NPO: Donors, fund providers, regulators, general public, members
<2> Monitor and disclosure
a. Public company: F/S
b. Private company: F/S
c. NPO: F/S, other financial and non-financial measures
<3> Structure of board (corporate governance)
a. Public company: Executive directors and NEDs, appointment through formal process in line with governance requirements
b. Private company: Executive directors, appointment may be the result of shareholding or other recruitment processed.
c. NPO: Executive board and stakeholder board, appointments through recruitment or recommendation process
<4> Transparency
a. Public company: In line with corporate governance requirement
b. Private company: Limited disclosure requirement
c. NPO: Limited disclosure requirements due to methods of funding, but it must ensure all funds are used appropriately, in accordance with organizations’objective and corporate governance requirement.
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