Q1

100%-30% lose control

（1） 被减数 3 部分 (1) 对价 FV (2) residual interest 的 FV（3）NCI 在 disposal date FV 注意这个 NCI 是
未失去控制时的比例
一般题中会给你对价和剩余部分的 FV，NCI 需要从初始 FV 做 movement 计算过来，movement
一般是用两个日期子公司 FVNA 之差(子公司这段期间赚的钱)乘以 NCI 比例
（2） 减数两部分 (1) 子公司 NA （2）容易漏掉！GW（可能是减值后的）

Individual 报表：计算处置损益

合并报表：（题中问这个交易对 consolidated 报表有啥影响，要这样答 ）

1) 合并子公司的 PL 直至 disposal date（易错：控制的期间，子公司损益全额加，不乘以持股比例，但

要乘以持有时间比例！）Consolidate the incomes and expenses of the subsidiary up
until the disposal date

2) Derecognize 资产、负债、GW、NCI, 计算 Group 处置损益（对价+剩余股权 FV+NCI-FV of 原子公司

NA-GW）
注意，只要丧失控制，在计算处置损益时就要把商誉也扣掉，不管之前商誉是按照部分法还是 full
法计算的，不影响

On disposal of the subsidiary, derecognise its assets, liabilities, goodwill and non-
controlling interest and calculate a profit or loss on disposal.

3) Recognize remaining investment at FV，subsequent measurement( equity method if 20-50, IFRS 9 if

holding ＜20%) , （例 Asso，它全年 PL 乘以持股比例乘以持有时间比例）

Recognise any remaining investment in the shares of the former subsidiary at fair
value and subsequently account for this under the relevant accounting standard
- A holding of 20-50% - associate
- A holding of less than 20% - IFPS9 Financial Instruments

子公司收购用来 resale

non-current assets (or disposal groups) as held for sale

recovered principally through a sales transaction rather than through continuing use.
criteria must be met:
a) The asset must be available for immediate sale in its present condition
b) The sale must be highly probable.
Disclosed:
 separately from other assets and liabilities, and
 normally as current assets and liabilities (not offset)
On classification of the non-current asset (or disposal group) as held for sale, it is written down to fair
value less costs to sell (if less than carrying amount).
A discontinued operation is a component of an entity that either has been disposed of or is classified
as held for sale and:
a) represents a separate major line of business or geographical area of operations, or
b) is part of a single coordinated plan to dispose of a separate major line of business or
geographical area of operations, or
c) is a subsidiary acquired exclusively with a view to resale

Cashflow 合并

Operating activities: Cash flows from operating activities are principally derived from the key
trading activities of the entity. This would include cash receipts from the sale of goods, cash
payments to suppliers and cash payments on behalf of employees.

The indirect method adjusts profit or loss for the effects of transactions of a non-cash nature,

any deferrals or accruals from past or future operating cash receipts or payments ，and any

income or expenses associated with investing or financing cash flows.

Non-cash flows which have reduced profit and must subsequently be added back include. The
movements on inventory, receivables and payables are adjusted so the timing differences
between when cash is paid or received and when the items are accrued in the financial
statements are accounted for.

购置子公司对 CSOCF 的影响:investing activities gaining control, parent would consolidate

100% of the assets and liabilities of sub which would presumably include some cash or cash
equivalents at the date of acquisition. These would be presented as a cash inflow at the date of
acquisition net of any overdrafts held at acquisition.

FV adjustment should also made to the opening balance of sub's assets and liabilities at

acquisition

FV adjustment to assets and liabilities will have deferred tax effects, it need adjusting to
ensure only cash payments for tax are included within SOCF.

处置子公司对 CSOCF 的影响:investing activities On the disposal of Barham, the net assets

at disposal, including goodwill, are removed from the CSOFP. Since Barham is overdrawn,
this will have a positive cash flow effect for the group. The overdraft will be added to the
proceeds (less any cash and cash equivalents at disposal) to give an overall inflow presented
in investing activities

子公司发股利对 CSOCF 的影响:

Dividends received by parent from sub are not included in the consolidated statement of cash
flows since cash has been transferred from one group member to another. The NCl's share of
the dividend would be presented as a cash outflow in financing activities.

Defined benefit plan 对 SOCF 的影响:

The only cash flow should be recorded in the CSOCF is the contribution paid into the

scheme, included within the operating activities.

The $X million benefits paid out of the scheme are an outflow of cash from the pension

scheme rather than a cash outflow of Sugar Co.

Service cost is non-cash items which need add back to group profits.

The net interest cost is also not cash flows so need add back to profits. The remeasurement
component is included in OCl and not impact on the CSOCF since it is not a cash flow, no
impact upon operating profit.

Remove subsidiary, add associate, 子公司 impairment 调整

为啥 45%股权也是子公司，有没有控制子公司，说子公司的定义（control 那些）

An investor controls an investee if and only if it has all of the following:

1) Power over the investee

2) Exposure to, or rights to, variable returns from its involvement with the investee
3) The ability to use its power over the investee to affect the amount of the investor's
returns

Majority of voting rights。 Rights to appoint，reassign or remove KMP; potential rights 是

否 substantive

第二问说搞错了，投资者忽略了一些信息，因为政府介入了，其实他没有控制这个公
司，问为啥要当做 associate

先说一下为啥不是 joint control：

A joint arrangement is an arrangement of which two or more parties have joint control.

Joint control is the contractually agreed sharing of control of an arrangement, which exists
only when decisions about the relevant activities require the unanimous consent of the parties
sharing control.

第三问调整合并报表，从子公司调整成 associate，并文字描述

【考点一】significant influence

Significant influence is the ability to participate in the financial and operating policy decisions
of the investee but is not control or joint control over these policies.

A holding between 20%o and 50% of the voting power is presumed to give significant
influence, unless it can be clearly demonstrated that this is not the case.

Significant influence is usually evidenced by representation on the board of directors

做法

1） 先把合并报表所有资产负债收入费用 derecognize，还要取消 goodwill 和 NCI

还要考虑把之前并表产生的递延所得税调整回去

2）An associate should be accounted for by equity method in the consolidated financial

statements

The initial investment is measured at cost and the carrying amount should be increased to
recognise the investors’ share of the profits and other comprehensive income after the date of
acquisition.

3）In the consolidated statement of financial position, one line should be included within

non-current assets as investment in associate.

Within the consolidated statement of profit or loss, share of the profit of A will need to be
included as a one line item.

remeasure its previously held equity interest in Grin Co at its acquisition fair value

recognise the resulting gain or loss in the consolidated statement of profit or loss.

Goodwill will be calculated by including both the fair value of the previously held equity
interest and the fair value of the additional consideration.

取消 line-by-line consolidation，one line in conso，investment in asso，使用 equity method

进行 accounting

两个公司一起组成新公司，本公司占股 49%，另一家 51%，收益也是这样分。本公司

可以选 2 个董事会乘以，另一家选 3 个。新公司所有客户都是本公司的百分之百子公

司，且新公司所有生产问题都由本公司决定。本公司对新公司是 control，还是 joint

venture，还是 associate

 新公司的所有客户均为本公司的子公司，这可能意味着本公司对新公司
的商业和运营有较大的影响力。which may imply that our company has
significant influence over the business and operations of the new company.
 所有生产决策由本公司决定，这表明在关键的运营决策上本公司有主导
权。All production decisions are made by our company, indicating that our company
has a dominant role in critical operational decisions

这些因素可能表明本公司拥有对新公司的实际控制，即使其在所有权和董事会
投票权中不占多数。

虽然本公司在董事会中的代表少于另一公司，表面上看似乎是一个合营安排，但本公

司在生产和客户关系中的实际控制权可能超越了合营的定义。

投资了外币的 land，汇兑处理

 初始认定：
  当首次购买外国土地时，应以交易当日的汇率将购买成本从外币转换为报告货币（如
公司的功能货币）。

 后续计量：

 对于非货币性资产，如土地，其后续计量不涉及汇率变动的调整。土地通常按历史成
本计量，除非进行了重估。因此，土地的账面价值通常不会因为汇率变动而调整。
 如果土地被重估，其重估应以重估日期的汇率进行转换。

公司裁员，补偿标准不一致，且领导想无理由裁人，即使知道政府的规定却还是忽视。

违背了什么 principle

 诚信（Integrity）：

 诚信要求会计专业人员应诚实且公正，避免与他人合谋不当行为。在这种情况下，如
果公司管理层明知政府规定但仍决定违反，忽视公正的裁员和补偿标准，这明显违反
了诚信原则。

 公正（Objectivity）：

 公正原则要求专业人员应保持客观性，不受他人影响，确保专业判断的公正无私。如
果公司在裁员和补偿过程中实施不公平的标凈，甚至领导层因私人偏好而裁员，则这
种行为违背了公正原则。Bias，unfair，undue influence

 专业行为（Professional Behavior）：

 此原则要求会计专业人员应遵守适用的法律和规定，避免任何可能损害到会计职业声
誉的行为。公司领导无视政府的裁员规定，可能损害公司及整个会计职业的声誉，违
反了专业行为原则。

判断是 JV 还是 asso

A joint arrangement is an arrangement of which two or more parties have joint control.
Joint control is the contractually agreed sharing of control of an arrangement, which exists only
when decisions about the relevant activities require the unanimous consent of the parties
sharing control.
If there is more than one combination of parties possible to reach the required majority,
there is no joint control.
Q2

股东 Grand donation revenue 确认+道德

若为无条件捐赠，即没有未来的相关表现或其他义务（比如服务条件），确认为收入。

捐赠附带特定的履约条件，如实体必须使用捐赠资金进行特定项目或活动，那么这类

捐赠应当被认为是递延收入（或合同负债），直至满足了这些条件

如果股东是重大影响或者控制，还要作为关联方披露，nature，information，transaction

and balance amount

grants should be recognized on a systematic basis over the period in which the entity recognize the
related costs for which the grants are intended to compensate as expenses

Expected credit loss

IFRS 9 says that loss allowances must be recognised for financial assets that are debt instruments
and which are measured at amortised cost or at fair value through other comprehensive
income.
Adjustments to the loss allowance are charged (or credited ) to the
statement of profit or loss.
Credit loss: The difference between all contractual cash flows that are due to an entity in
accordance with the contract and all the cash flow that the entity expects to receive (i.e. all cash
shortfalls), discounted at the original effective interest rate.
Expected credit losses: The weighted average of credit loss with the respective risks of a default
occurring as the weights.
Lifetime expected credit losses: The expected credit losses that result from all possible default
events over the expected life of a financial instrument.
12-month expected credit losses: The portion of lifetime expected credit losses that represent the
expected credit losses that result from default events on a financial instrument that are possible
within the 12 months after the reporting date
活跃市场缺失，怎么确认 fair value

Fair value is defined as the price which would be received to sell an asset or paid to transfer
a liability in an orderly transaction between market participants at the measurement date.

Fair value is therefore not supposed to be entity specific but rather to be market focused.

valuation methods - market based / income estimates / cost-based approach.

【必理解】However, the characteristics of each asset should be considered when

determining the most appropriate methodology.

Level 1 inputs : Quoted prices in active markets for identical assets or liabilities

Level 2 inputs :quoted prices for similar assets in active markets or for identical or similar
assets in non active markets

Level 3 inputs : Unobservable inputs

fair value is an exit price in the principal market, which is the market with the highest volume
and level of activity.

There is a presumption that the principal market is the one in which the entity would normally
enter into

In the absence of a principal market, it is assumed that the transaction would occur in the most
advantageous market - maximise the amount which would be received - 扣掉 transport and
transaction costs.
 The price used to measure fair value must not be adjusted for transaction costs, but should
consider transportation costs. Transaction costs are not deemed to be a characteristic of an
asset

房屋建造合同收入确认是 over time 还是 at point of time

• (a) the customer simultaneously receives and consumes the benefits provided by the entity's
performance as the entity performs【典型例子服务业】
• (b) the entity's performance creates an asset that the customer controls 【客户地盘修房子】
• (c) the entity’s performance does not create an asset with an alternative use to the entity and
the entity has an enforceable right to payment for performance completed to date【典型反
例：如果只能没收定金/固定比例违约金不行】
另外一个 over time
不是 over time 那就是 at point of time，重点在于 customer obtain control：
An entity controls an asset if it can direct its use and obtain most of its
remaining benefits.

一个房屋建造合同，约定在全部完成之前，最多都只能支付 10%的合同款项，只有全部

完工了，才会支付 100%合同款项，如果客户有权叫停，比如进度达到了 50%的时候，停止

合同。根据合同要求，公司没法获得剩余 90%的收入。这样就违背了 C，从而收入不应该确认

over time，而是应该 at point of time

收入按时间段确认是否要折现

• IFRS 15 provides the following indications of a significant financing component:

• the difference between the amount of promised consideration and the cash selling price of the
promised goods or services
• the length of time between the transfer of the promised goods or services to the customer and the
payment date.
• If there is a financing component, then the consideration receivable needs to be discounted
to present value using the rate at which the customer borrows money.
If there is a financing component, revenue is recognised at an amount that reflects
the price that a customer would have paid if the customer had paid cash when they
transfer the goods to the customer.

Provision

Financial asset（是个 loan）financial liability

IAS41 agriculture
生物资产后续所有都进利润表

Biological assets（动物） are always measured at fair value less costs to sell. Changes of

FV less cost recognize d in PL. (若无法 measure reliably FV, Cost-折旧-减值 model)

Agricultural produce（农作物） is measured at fair value less costs to sell at the point of

harvest. After harvest, IAS2 Inventory applies, and it is measured at the lower of cost and net
realizable value.

Bearer plants（农业机械）：PPE 计量，production，more than one period，不太可能卖

Hedging implication

Fair value hedges

These hedge the change in value of a recognised asset or liability (or unrecognised firm
commitment)
All gains and losses on both the hedged item and hedging instrument are recognised immediately in
profit or loss. The gain or loss on the hedged item adjusts the carrying amount of hedged item.
Cash flow hedges
These hedge the risk of change in value of future cash flows from a recognised asset or liability (or
highly probable forecast transaction)
The hedging instrument is accounted for as follows:
a) The portion of the gain or loss on the hedging instrument that is effective (i.e. up to the
value of the loss or gain on cash flow hedged) is recognised in other comprehensive
income ('items that may be reclassified subsequently to profit or loss') and the cash
flow hedge reserve.
b) Any excess is recognised immediately in profit or loss.

对于 FVTOCI 的 equity instrument,如果出售了是否改变 business model

出售原因：

短期需要：如果权益工具的出售是因为特定的短期资金需求或其他一次性 one-off 事件，

这种出售可能不会改变公司的业务模式。
战略调整：如果出售是基于长期战略考虑，如调整投资组合以适应市场变化或公司战

略的改变，则可能需要重新评估业务模式。

出售频率：

偶尔出售：偶尔的、非频繁的出售通常不会导致业务模式的改变。

频繁出售：如果公司经常出售其 FVTOCI 类别下的权益工具，这可能表明其业务模式

更倾向于交易性质，这需要对业务模式是否依然符合 FVTOCI 的标准进行重新评估。

IAS 27 separate financial statements

requires an entity which prepares separate financial statements to account for investments in
subsidiaries, joint ventures and associates either:

1. – at cost （子公司盈亏都不做账，发股息确认投资收益，部分处置就按成本比例
derecognize 并计算投资收益）

2. – in accordance with IFRS 9【MJ：现实中如果你的投资股权是上市的，FV 易获得】

3. – using the equity method as described in IAS 28 【MJ：国际准则的特殊，罕见】

Deferred tax-revaluation model 下 PPE 折旧对 defer tax 影响

Deferred tax is the tax attributable to temporary differences, which are differences between
the carrying amount of an asset or liability in the statement of financial position and its tax
base.

The tax base of an asset is the amount which will be deductible against taxable economic
benefits from recovering the carrying amount of the asset.

Taxable temporary differences (amounts taxable in the future) generate a deferred tax liability.

Deductible temporary differences (amounts tax deductible in the future) generate a deferred
tax asset.

Revaluation 进入 OCI，DTL 冲减 OCI，累积数进入 equity

 evaluation 影响 depreciation 金额，从而影响 DTA 或者 DTL

可以辩证地回答，重估增值，CM of asset＞tax base，将产生 taxable temporary diff，从

而产生 DTL，但重估之后会计折旧每年会大于税法折旧，可能使得 CM of asset 在以后

期间＜tax base，从而产生 DTA

为什么是 onerous contract

Loss-making. An onerous contract as ‘a contract in which the unavoidable costs of meeting

the obligations exceed the economic benefits expected to be received under it.’
If an onerous contract is identified, a provision must be recognised for the unavoidable cost.
The unavoidable costs is the lower of the cost of fulfilling it and any compensation arising
from failure to fulfil it.
Contract asset

The costs of fulfilling a contract

1、为履约买来的符合存货/固定资产/无形资产定义的按他们准则做账

2、不符合的其他花销符合以下三个条件的按照合同履约成本资本化处理
a) 花销 directly to an identifiable contract
b) 花销 generate resources that will be used in satisfying performance obligations
c) 花销 expected to be recovered
EPS

calculated based on profit after tax attributable to ordinary shareholders, weighted average
number of shares in issue during the financial year; disclose in FS

期后调整事项

Employee benefit 不知道考了啥

三个电影，第一种生产之后全买了，一点 right 没留，control 转出；第二种在流媒体上

播放就有钱拿；第三种有投入很多，没有 right，预期会收 contract cost（fixed fee）

第一种，一次性销售的存货，成本在生产期间资本化，并在电影销售的时候一次性确

认，成本在电影权利转让时与收入一起确认，通常在控制权转出的那一刻

第二种，产生连续服务的 IA，与电影制作相关成本资本化，后续摊销

第三种，contract asset？

The costs of fulfilling a contract

1、为履约买来的符合存货/固定资产/无形资产定义的按他们准则做账

2、不符合的其他花销符合以下三个条件的按照合同履约成本资本化处理
a) 花销 directly to an identifiable contract
b) 花销 generate resources that will be used in satisfying performance obligations
c) 花销 expected to be recovered
成本按照履约进度确认，与收入匹配
When an entity has recognised revenue before it has received consideration

 a contract asset

• An entity has an unconditional right to receive consideration if only the passage

of time is required before payment is due.

• 合同资产，是指企业已向客户转让商品而有权收取对价的权利，且该权利取决

于时间流逝之外的其他因素。

Climate change，对 impairment 的 reverse：

马上要被停用了 xx 东西（减值迹象），以后也可能卖出去，也可能等禁令解除再重新

启用（减值转回）

Carry amount not increased above the lower of

1） Recoverable amount
2） Depreciated carrying amount had no impairment loss originally recognized

使用年限变短了，影响 VIU

share based payment，企业将给员工提供 equity share based payment，员工有权选择

是 cash 还是 share 支付

Hill has issued a compound instrument because the bond has characteristics of both a financial
liability (an obligation to repay cash) and equity (an obligation to issue a fixed number of Hill’s
own shares).
Compound instruments must be split into
• a liability component (the obligation to repay cash);
• an equity component (the obligation to issue a fixed number of shares).
The split at the issue date is calculated as follows:
• the liability component is the present value of the cash repayments, discounted using
the market rate on non-convertible bonds;
• the equity component is the difference between the cash received and the liability
component at the issue date.
The equity component remains unchanged. After initial recognition, the liability is measured
at amortised cost,
Q3

Climate change 投资者会关注什么信息，对 impairment 和 provision 的影响，key

information of climate change，对企业 business model，risk strategy 影响，对

financial statement 的影响，企业面临什么挑战，企业打算如何 face 这些挑战

公司需要披露 financial implication of climate-related challenges

投资者需要的信息：

-the arrangements in place and strategy for assessing and considering climate-related issues

-the metrics used to monitor climate-related goals and targets

- the opportunities and risks concerning climate-related issues which are most relevant and
material to the company's business model and strategy
- are the risks and opportunities reflected in the financial statements, for example the effect of
assumptions used in impairment testing, depreciation rates, decommissioning

- the potential effects on the company's profitability, net assets, products, customers. Suppliers
etc of different climate scenarios

-the assessment of the company's viability over the longer-term

-the viability of the company's business and business model

评估和考虑与气候有关的问题的适当安排和战略

用于监测与气候相关的目标和目标的指标

与公司的商业模式和战略最相关和最重要的与气候相关的机遇和风险不同气候情景下

对公司盈利能力、净资产、产品、客户、供应商等的潜在影响财务报表中是否反映的

风险和机会，例如在减值测试、折旧率、退役等中使用的假设的影响

对公司的长期可行性的评估，并考虑到与气候相关的问题

该公司的商业模式和商业模式的可行性。

Impairment loss:

Climate-related matters may give rise to an indication that assets are impaired. A decline in
demand or products that are not environmentally friendly could indicate impairment of that
product or the manufacturing unit making the product. An adverse change in the business
environment of a company is an indication of impairment.

In assessing value in use, a company is required to calculate cash flow projections based upon
reasonable and supportable assumptions that are the best estimate of the future economic
conditions. Thus, companies will need to consider whether climate-change-related matters
affect those assumptions.

Companies are required to disclose the events, circumstances and assumptions that lead
recognition of an impairment loss, which could include climate-related events.

Provision：
Climate-related matters may affect measurement and disclosure of liabilities related to such
things as penalties imposed by governments for not meeting climate-related targets or causing
environmental damage. In addition, contracts may become onerous due to a change in
inventory purchasing strategy or redesign of products.

Companies should disclose major assumptions about any future events that have affected a
provision or contingent liability.

气候相关事项可能会影响相关负债的确认、计量和披露，比如没能履行政府要求的气

候相关目标或者造成环境损害而需要支付的罚金等。此外，由于库存采购策略的改变

或者需要重新进行产品设计，很有可能会出现亏损合同。

公司需要披露所有会影响预计负债或者是或有负债的未来事项。

Sustainability development goals

The SDGs can provide insights for companies on how they can create economic, social and
environmental value for their investors and other stakeholders.
应该 focus on sustainable business 原因
the increased future government focus on sustainable business
such business practices often improve performance as they lower operational, reputational and
regulatory risk
there are significant business growth opportunities in products and services that address the SDG
challenges
the fact that short term, profit based models are reducing in relevance Companies and their
stakeholders are changing how they measure success and this is becoming more than just about
profit.
Assumption 披露 ESG factor 最终影响 cost of capital，对于 sustainble business，会 lower，反
之 increase
Investors seek information on the relevance of the SDGs to overall strategies, and thus entities
providing relevant SDG data will help investors make informed decisions which can lead to
capital being channelled to responsible businesses. Companies are developing business
strategies that embrace the growth potential of responsible environmental and societal policies.
Institutional 投资者 fiduciary duty act in best interst of their beneficiaries，他们考虑 ESG factor
因为 be financially significant。他们知道 environmental events 会 create costs。Social issues 会
lead to unstability，这将增大 business risk 影响 CF 和 return。
Investors employ screening strategies, which may involve eliminating companies that have
specific features, for example, low pay rates for employees
投资者知道 SDG not equally relevant to 所有公司，所以会有 boilerplate disclosure having little
relevance
好的 disclosure qualitatively show how company’s SDG related to activities affect the primary
value drivers of the business。
Positive 和 negative 的 impact 都要披露。

Management commentary

A narrative report that relates to financial statements that have been prepared in accordance
with IFRSs.

Management commentary provides users with historical explanations of the amounts presented
in the financial statements. It also provides commentary on an entity's prospects and other
information not presented in the financial statements.

Management commentary also serves as a basis for understanding management's objectives

and its strategies for achieving those objectives.

The IFRS Practice Statement is a non-binding guidance document rather than an IFRS. It is
designed for publicly traded entities, but it is left to regulators to decide. This approach avoids
the adoption hurdle

道德
验不足的会计不道德行为的深层动机

One of the main concerns for accounting professionals is the fear of losing
objectivity in their judgment due to pressures from clients, employers, or other
stakeholders, such as customer.

Some individuals are more vulnerable to loss of objectivity than others. Young
accountants at the beginning of their career could be considered a vulnerable
group, as they may be more easily influenced due to a perceived lack of
experience and pressures from senior colleagues.
The accountant has only just qualified and so might be inexperienced to be in the
position of chief accountant.

竞争环境、不公平环境导致 unethical behavior

Competition can influence unethical behaviour. Individuals are more
inclined to engage in unethical behaviour when their organisation is in
competition with other organisations or they have been given targets
which have to be met.
Work pressure can influence ethical behaviour. Difficult performance
goals and time pressure make unethical behaviour more likely. When
employees are under pressure, this not only affects their wellbeing and
motivation, but also their behaviour.
求职环境差，临时合同，职场新人不道德行为动机
Mr Raavi is employed on the basis that either he or Agency Co can choose to
terminate his employment for no reason. Thus, a primary issue is whether this
type of employment contract is fair to the employee and whether it can result
in unethical behaviour.
It can be argued that fear of termination acts as a motivation for Mr Raavi to act
unethically. Since Mr Raavi has found it difficult to find employment, fear of losing
his job is an effective motivator for Mr Raavi

问责、权责分配不清晰，导致不道德行为
Accountability can have a major influence on ethical behaviour. People may
behave unethically if they do not have responsibility for their actions.
Although Mr Raavi is a student accountant, he is bound by the same ethical
codes as a qualified accountant. But only an ACCA student accountant, Raavi
would not bear the ultimate responsibility for the inaccurate accounting for
foreign exchange gains.
Ms Malgun should not have left the preparation of the year-end financial
statements to Mr Raavi as he is a student accountant and has only been with the
company for three months.

上司缺乏专业知识，还进行不道德行为，下属是否检举（可以，只要动机 sound，为了公
司好，下属懂专业知识，就不是 disloyal）
Ms Pleasant is in a difficult position as regards the competence and sabotage of
the project by Mr Fricklin, as an act of ‘whistleblowing’ can cause a conflict of
interest.
This conflict stems from the way in which a whistle-blower is viewed. The chief
accountant could be viewed as ‘disloyal’ to their superior.
As long as her motivations are sound and she is confident in the system and her
knowledge, she should not hesitate to relay such information as she is helping
to create an environmentally aware project which will enhance the company’s
business

领导不懂还骗别人说自己很懂；不懂还装懂瞎指挥

Mr Fricklin has limited knowledge of it or the new business model. Professional

accountants, especially as a finance director, need to expand their competency
areas to include digital and social awareness.
Mr Fricklin is obviously not aware of the importance of the entity being
environmentally aware as he has told the chief accountant not to worry about
ethically sourced material data.
In addition, A professional accountant should not intentionally mislead an
employer as to the level of expertise or experience possessed such as is the case
with Mr Fricklin who has told the board that he has ‘in depth knowledge’ of the
technology.