高顿网校小编为各位ACCA学员整理了P1科目复习指导,希望大家查漏补缺,对考试有所帮助。
        Composition and structure of board
  <1>Composition
  a. Chairman: Heading the board of directors and running the board.
  b. Executive directors: Directors who responsible for the administration of a business.
  c. Non-executive directors: Directors who do not hold any executive or management position in the company on addition to their role as a member of the board
  <2>Attributes and skills of broad
  a. Communication skills, listening, questioning, negotiating, etc
  b. Decision-making and leadership (especially the chairman and the CEO)
  c. Relevant expertise in industry, company, functional area and governance
  d. General business knowledge
  <3>Balance of board
  a. Size, greater size can come greater opportunities for representation of varied views but difficult in operation and coherence of decision-making
  b. Mix/diversity of expertise, male/female, experience, ethnic minorities
  c. A balance of executive directors and independent NEDs so that no one can dominate the board’s decision making
  <4>Unitary boards and Two – tier boards