Corporate governance;revenue recognition (三)思考与实践Thinking and practice 1.what is corporate governance? 2.Why is a conceptual framework necessary? 3.What are the disadvantages of a conceptual framework? 4.What are the seven sections of the IASB's framework? (四)教学方法与手段Teaching method Explain in class,and take for example,discussion 第二章Chapter2 Professional and ethical duty of accountant (一)目的与要求Objective.&requirement This chapter is about professional and ethical duty of accountant,the students should be master the following knowledge: 1.Ethical theories; 2.Influences on ethics: 3.The social and ethical environment; 4.Ethics in organizations; 5.Principles and guidance on professional ethics 6.Practical situations; 7.Examination questions:an approach （二)教学内容Contents A2 Ethical requirement of corporate reporting and the consequences of unethical behavior (a)Appraise the potential ethical implications of professional and managerial decisions in the preparation of corporate reports; (b)Assess the consequences of not upholding ethical principles in the preparation of corporate reports. Key concepts A key debate in ethical theory is whether ethics can be determined by objective,universal principles,How important the consequences of actions should be in determining an ethical position is also a significant issue. Accountants require an ethical code because they hold positions of trust and people rely on them IFAC's and ACCA'sguidance is very similar.Corporate governance; revenue recognition; （三）思考与实践 Thinking and practice 1. what is corporate governance? 2. Why is a conceptual framework necessary? 3. What are the disadvantages of a conceptual framework? 4. What are the seven sections of the IASB’s framework? （四） 教学方法与手段 Teaching method Explain in class, and take for example, discussion 第二章 Chapter 2 Professional and ethical duty of accountant (一） 目的与要求 Objective & requirement This chapter is about professional and ethical duty of accountant, the students should be master the following knowledge: 1. Ethical theories; 2. Influences on ethics; 3. The social and ethical environment; 4. Ethics in organizations; 5. Principles and guidance on professional ethics; 6. Practical situations; 7. Examination questions: an approach. （二）教学内容 Contents A2 Ethical requirement of corporate reporting and the consequences of unethical behavior (a) Appraise the potential ethical implications of professional and managerial decisions in the preparation of corporate reports; (b) Assess the consequences of not upholding ethical principles in the preparation of corporate reports. Key concepts A key debate in ethical theory is whether ethics can be determined by objective, universal principles, How important the consequences of actions should be in determining an ethical position is also a significant issue. Accountants require an ethical code because they hold positions of trust, and people rely on them IFAC’s and ACCA’s guidance is very similar