【acca F1考试题】2019年4月19日acca每日一练(9-10)
【acca选择题】
9 In most countries, what is the usual purpose of codes of practice on corporate governance?
A To establish legally binding requirements to which all companies must adhere
B To set down detailed rules to regulate the ways in which companies must operate
C To provide guidance on the standards of the best practice that companies should adopt
D To provide a comprehensive framework for management and administration
10 Who should set directors' reward and incentive packages, according to corporate governance provisions?
A The board of directors
B The nomination committee
C A remuneration committee made up of independent non-executive directors
答案:
9 C
Examiner's comments: The examiner commented that only 47% of candidates answered this question correctly. Codes of practice are usually associated with a principles-based approach (rather than a rules-based approach) and so options A and B should have been easily eliminated. The words 'guidance' and 'should adopt' were the key words to lead to the correct option.
10 C
Rationale: Only Option C fulfils the requirement for full independence of the body that sets directors' remuneration (to avoid directors' awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeing board appointments.
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