辽宁省考生注意:2020年ACCA国际会计师考试报名时间!
发布时间:2020-01-10
想要报考2020年ACCA考试的考生要抓紧时间报名了哦!51题库考试学习网帮助大家汇总了ACCA官网上发布的2020年所有报名时间的内容,看看你还有多少备考的时间呢?温馨提示大家,ACCA考试前两个周会发布准考证打印通道,因此建议大家注意相关打印准考证的时间哟,提前打印和准备相关考试材料,以防出现不必要的麻烦导致未能参加考试。
2020年3月ACCA考试报名时间报名周期
提前报名截止 2019年11月11日
常规报名截止 2020年1月27日
后期报名截止 2020年2月3日
2020年6月ACCA考试报名时间报名周期
提前报名截止 2020年2月10日
常规报名截止 2020年4月27日
后期报名截止 2020年5月4日
2020年9月ACCA考试报名时间报名周期
提前报名截止 2020年5月11日
常规报名截止: 2020年7月27日
后期报名截止 2020年8月3日
2020年12月ACCA考试报名时间报名周期
提前报名截止 2020年8月10日
常规报名截止 2020年10月26日
后期报名截止 2020年11月2日
最后,告诉一个大家省钱的小妙招,ACCA考试出具了相关规定,就是报名费用的多少与考生时间的前后是有关系的,意思是你在提前报名阶段报名的考试报名费用就是最便宜的。相反,你在后期报名阶段报名的话,费用也就越高。所以,51题库考试学习网建议各位考生谨慎考虑自己是否需要考取ACCA证书,一旦决定下来了就尽快报名。
下面小编为大家准备了 ACCA考试 的相关考题,供大家学习参考。
(b) ‘Strategic positioning’ is about the way that a company as a whole is placed in its environment and concerns its
‘fit’ with the factors in its environment.
With reference to the case as appropriate, explain how a code of ethics can be used as part of a company’s
overall strategic positioning. (7 marks)
(b) Code of ethics and strategic positioning
Strategic positioning is about the way that a whole company is placed in its environment as opposed to the operational level,
which considers the individual parts of the organisation.
Ethical reputation and practice can be a key part of environmental ‘fit’, along with other strategic issues such as generic
strategy, quality and product range.
The ‘fit’ enables the company to more fully meet the expectations, needs and demands of its relevant stakeholders – in this
case, European customers.
The ‘quality’ of the strategic ‘fit’ is one of the major determinants of business performance and so is vital to the success of
the business.
HPC has carefully manoeuvred itself to have the strategic position of being the highest ethical performer locally and has won
orders on that basis.
It sees its strategic position as being the ethical ‘benchmark’ in its industry locally and protects this position against its parent
company seeking to impose a new code of ethics.
The ethical principles are highly internalised in Mr Hogg and in the company generally, which is essential for effective strategic
implementation.
4 Global Imaging is a fast growing high tech company with some 100 employees which aims to double in size over the
next three years. The company was set up as a spin out company by two research professors from a major university
hospital who now act as joint managing directors. They are likely to leave the company once the growth objective is
achieved.
Global Imaging’s products are sophisticated imaging devices facing a growing demand from the defence and health
industries. These two markets are very different in terms of customer requirements but share a related technology.
Over 90% of sales are from exports and the current strategic plan anticipates a foreign manufacturing plant being set
up during the existing three-year strategic plan. Current management positions are largely filled by staff who joined in
the early years of the company and reflect the heavy reliance on research and development to generate the products
to grow the business. Further growth will require additional staff in all parts of the business, particularly in
manufacturing and sales and marketing.
Paul Simpson, HR manager at Global Imaging is annoyed. This stems from the fact that HR is the one management
function not involved in the strategic planning process shaping the future growth and direction of the company. He
feels trapped in a role traditionally given to HR specialists, that of simply reacting to the staffing needs brought about
by strategic decisions taken by other parts of the business. He feels even more threatened by one of the joint managing
directors arguing that HR issues should be the responsibility of the line managers and not a specialist HR staff
function. Even worse, Paul has become aware of the increasing number of companies looking to outsource some or
all of their HR activities.
Paul wants to develop a convincing case why HR should not only be retained as a core function in Global Imaging’s
activities, but also be directly involved in the development of the current growth strategy.
Required:
Paul has asked you to prepare a short report to present to Global Imaging’s board of directors:
(a) Write a short report for Paul Simpson on the way a Human Resource Plan could link effectively with Global
Imaging’s growth strategy. (12 marks)
(a) To: Paul Simpson – HR Manager
From:
Human Resource Planning and Global Imaging’s future growth
I will use this report to highlight the main phases in HR (human resource) planning and then deal with the specific HR
activities, which will be needed to support the achievement of the growth strategy.
There are four major stages in creating a human resource plan. Firstly, auditing the current HR resources in Global Imaging,
as a relatively young company one could anticipate it having a relatively young labour force many of whom will be
professionally qualified. Secondly, the planned growth will require a forecast of both the number and type of people who will
be needed to implement the strategy. Thirdly, planning will be needed on how to meet the needs identified in the forecast –
how do we fill the gap in between the human reources we currently have and those needed to fulfil the plan? Finally, there
will be the need to control those resources in terms of measuring performance against the goals set.
The key activities to achieve the growth goals will be:
Recruitment, selection and staffing – here the key issues will be to recruit the necessary additional staff and mix of suitably
qualified workers. The growth of the company will create management succession issues including the two managing
directors, who are looking to exit the business in the foreseeable future. The rate of growth will also make it necessary to
manage significant internal transfers of people in the company as new positions and promotion opportunities are created.
Compensation and benefits – the start up phase of a company’s life is often a stage where a formal reward structure has not
been created. It also may be necessary to meet or exceed the labour market rates in order to attract the necessary talent. As
the firm grows there will be a need to ensure that the firm is competitive in terms of the rewards offered, but there is an
increasing need to ensure equity between newcomers and staff already employed in the firm. These pressures will normally
lead to the creation of a formal compensation structure.
Employee training and development – here there is a need to create an effective management team through management
development and organisational development.
Political
Global stability
Free trade
No wars
Economic
Growth
High disposable incomes
Stable fuel prices
Low inflation
No tax increases
AIRTITE
Social
More travel
Pensioners living longer
– travelling more
More working abroad
More second homes
Technological
Engines more efficent
Larger aircraft
Less pollution
Environmental
No global emission policy
No global warming threat
Legal
Free trade
No emission controls
No wars
Labour employee relations – here there is a need to establish harmonious labour relations and employee motivation and
morale.
Overall, the HR implications of the proposed growth strategy are profound and there is a significant danger that failure to linkstrategy and the consequent HR needs will act as a major constraint on achieving the strategy.
Yours,
16 Which of the following events between the balance sheet date and the date the financial statements are
authorised for issue must be adjusted in the financial statements?
1 Declaration of equity dividends.
2 Decline in market value of investments.
3 The announcement of changes in tax rates.
4 The announcement of a major restructuring.
A 1
A 1 only
B 2 and 4
C 3 only
D None of them
(ii) why the ‘fair value option’ was initially introduced and why it has caused such concern. (5 marks)
(ii) Fair value option
As set out above, the standard permits entities to designate irrevocably on initial recognition any financial asset or liability
as one to be measured at fair value with gains and losses recognised in profit or loss. The fair value option was generally
introduced to reduce profit or loss volatility as it can be used to measure an economically matched position in the same
way (at fair value). Additionally it can be used in place of IAS 39’s requirement to separate embedded derivatives as
the entire contract is measured at fair value with changes reported in profit or loss.
Although the fair value option can be of use, it can be used in an inappropriate manner thus defeating its original
purpose. For example, companies might apply the option to instruments whose fair value is difficult to estimate so as
to smooth profit or loss as valuation of these instruments might be subjective. Also the use of this option might increase
rather than decrease volatility in profit or loss where, for example, a company applies the option to only one part of a
‘matched’ position. Finally, if a company applied the option to financial liabilities, it might result in the company
recognising gains or losses for changes in its own credit worthiness.
The IASB has issued an exposure draft amending IAS 39 in this area restricting the financial assets and liabilities to
which the fair value option can be applied.
I hope that the above information is useful.
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