Financial Reporting and Ethics - The Institute of Chartered ...

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FINANCIAL REPORTING AND ETHICS6.17 REVISION QUESTIONS6.17.1 MULTIPLE-TIPLE-CHOICE QUESTIONS1. Ethics is a science ofA. morals.B. physiology.C. philosophy.D. psychology.E. religion.2. Which of the following best describes ‘accounting?’I. Recording, classifying and summarizing transactionsII. Identifying, measuring and communicating financial informationIII. Extracting trial balance.A. (i)B. (ii)C. (iii)D. (i) and (ii)E. (ii) and (iii).3. The Virtue Ethics Theory was propounded byA. Hegel.B. Socrates.C. Immanuel Kant.D. Plato.E. Aristotle.4. Where a member is found guilty by the ICAN disciplinary tribunal, hemay face one or more of the following sanctions, EXCEPTA. Suspension or total expulsion from membershipB. Prosecution in a court of lawC. If in practice, withdrawal of rightsD. ReprimandE. Payment of fine.5. The ethical approach which is concerned with the issue of obligation orduty isA. Utilitarianism.B. Teleology.C. Deontology.D. Dilemma.E. Ethical Balance.6.17.2 SHORT ANSWER QUESTIONS1. As a means of resolving the problem of ethical requirements, The Instituteof Chartered Accountants issued for its members a…………………..2. W. Michael Hoffman states that “the ethical thing to do is not always in thebest interest of the………………..”3. According to Section 12(5) of the ICAN Act, a member has a right to proceedfrom the disciplinary tribunal to …………………….144
ETHICAL FRAMEWORK, CONCEPTS AND VALUE4. Under the statement of ethical standards issued by ICAN, who shall respectthe ‘confidentiality’ of clients?5. To what doctrine is the early Christianity of ‘ology’ associated?Refer to Suggested Solutions in Appendix I, Page 263.145
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FINANCIAL REPORTING AND ETHICS1.3.3
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ACCOUNTING AND REPORTING POLICIESsu
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ACCOUNTING AND REPORTING POLICIES(j
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ACCOUNTING AND REPORTING POLICIES(i
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ACCOUNTING AND REPORTING POLICIES2.
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3AMALGAMATION, ABSORPTION ANDRECONS
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AMALGAMATION, ABSORPTION AND RECONS
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4ANALYSIS AND INTERPRETATION TION O
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ANALYSIS AND INTERPRETATION OF FINA
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5ACCOUNTING STANDARDS5.0 LEARNING O
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ACCOUNTING STANDARDS(i)(ii)(iii)(iv
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Page 147 and 148: 7THE ENVIRONMENT: CORPORATE,PROFESS
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Page 171 and 172: 8PROFESSIONAL ETHICS8. 0 LEARNING O
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Page 181 and 182: PROFESSIONAL ETHICSA. III onlyB. II
Page 183 and 184: 9DECISION MAKING IN ETHICS9. 0 LEAR
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Page 187 and 188: ETHICAL THREATS AND SAFEGUARDS(d)We
Page 189 and 190: DECISION MAKING IN ETHICS4. A perso
Page 191 and 192: 10ETHICAL THREATS TS AND SAFEGUARDS
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ETHICAL THREATS AND SAFEGUARDSto th
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ETHICAL THREATS AND SAFEGUARDSpayab
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ETHICAL THREATS AND SAFEGUARDS(a)Fi
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ETHICAL THREATS AND SAFEGUARDSimmin
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ETHICAL THREATS AND SAFEGUARDSHowev
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ETHICAL THREATS AND SAFEGUARDS(iii)
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11CORPORATE GOVERNANCE11.0 LEARNING
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CORPORATE GOVERNANCE11.3.1 Nature(a
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CORPORATE GOVERNANCEThe company sho
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CORPORATE GOVERNANCEtrust, possible
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CORPORATE GOVERNANCEAn agent has im
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CORPORATE GOVERNANCE(a)(b)(c)(d)(e)
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CORPORATE GOVERNANCE11.6.1 The law
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CORPORATE GOVERNANCEILLUSTRAUSTRATI
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CORPORATE GOVERNANCEimitated. They
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CORPORATE GOVERNANCE(a)(b)Greenbury
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CORPORATE GOVERNANCE11.9.2 Boards d
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CORPORATE GOVERNANCErelationship wi
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CORPORATE GOVERNANCE(e)(f)(g)(h)(i)
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CORPORATE GOVERNANCE(vi)Inquisitive
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CORPORATE GOVERNANCE(e)ConsultancyA
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CORPORATE GOVERNANCEThe incoming au
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CORPORATE GOVERNANCEIn summary, acc
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CORPORATE GOVERNANCEAccording to Th
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CORPORATE GOVERNANCE3. A body corpo
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12SOCIAL AND ENVIRONMENTALISSUES IN
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SOCIAL AND ENVIRONMENTAL ISSUES IN
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APPENDIX ISUGGESTED SOLUTIONS TO RE
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SUGGESTED SOLUTIONS TO REVISION QUE
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SUGGESTED SOLUTIONS TO REVISION QUE
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APPENDIX IICOMPREHENSIVE QUESTIONS
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COMPREHENSIVE QUESTIONS AND SUGGEST
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APPENDIX IIICASE STUDY 1Karsashi, a
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CASE STUDIES(iii)(iv)The floor sale
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CASE STUDIESShare price and dividen
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CASE STUDIESSUGGESTED SOLUTION(A) A
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CASE STUDY 3The following informati
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CASE STUDIESCASE STUDY 4Ologobojo i
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APPENDIX IVTable 1:SUMMARY OF INTER
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SUMMARY OF INTERNATIONAL ACCOUNTING
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APPENDIX VGLOSSARY OF TERMSAbsorpti
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GLOSSARY OF TERMSEthical Objectivis
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APPENDIX VIBIBLIOGRAPHYChambers Ham
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APPENDIX VIISTUDY AND EXAMINATION T
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STUDY AND EXAMINATION TECHNIQUES7.3
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INDEXAAbsorption, 17, 19, 39, 40, 4
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INDEXProfessional Behaviour, 136, 1
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