在日常學(xué)習(xí)中,經(jīng)常會有學(xué)員困惑于stakeholder,shareholder以及stockholder之間的區(qū)別,本次我們就詳細(xì)的講解一下這三者分別是什么意思。1Shareholder和Stockholder:股東A shareholder or stockholder is an individ...
1、五力競爭模型Five competence force:Threat of new entrants 新興商品(進(jìn)入市場的障礙:economices of scale規(guī)模經(jīng)濟(jì)、product differentiation產(chǎn)品區(qū)別化、good brand name & customer ...
ACCA考試將如何考查Integrated reporting?Integrated reporting (IR) has been developed and promoted by the International Integrated Reporting Council (IIRC), a ...
從四個方面去考慮審計風(fēng)險:1. 風(fēng)險評估程序ISA 315 givesan overview of the procedures that the auditor should follow in order to obtainan understanding sufficient to asses...