Accountability for Financial Reporting
Prepare detailed notes which consider how accountability for financial reporting and the integrity of reporting are influenced by ethical, governance and accounting standards.
Differentiate between business ethics, governance and accounting ethics as controls on business accountability
Assess the role of the finance director/chief financial officer as a guardian of business ethics
Analyse the key concepts and principles of corporate governance that may impact on business decisions
Examine key national and international financial reporting standards that are relevant to business decisions