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

來源：東奧會計在線責編：田彤2024-01-18 10:26:42

若結局非你所愿，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。想要報名的同學們請?zhí)崆爸贫▊淇加媱潱柟袒A知識點。今天整理了AA科目Composition of board（董事會的組成）相關知識點，準備參加考試的同學們來看看吧。

【內(nèi)容導航】

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考試相關知識點，2024年3月acca考試在即，同學們要抓緊時間復習。

注：以上內(nèi)容來自Ivan Yang老師23年基礎精修班第2講

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

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