Principles of Managerial Accounting · 免费预览
管理会计师协会与道德准则
管理会计师协会制定本专业的认证、能力与道德框架，其行为准则要求每一位从业者具备专业能力、恪守保密、诚信正直并富有公信力。
1. The IMA's role
The IMA's role
2. The four standards
The four standards
3. Resolving ethical conflicts
Resolving ethical conflicts
4. Ethics in everyday pressure
Ethics in everyday pressure
5. IMA's primary credential
Which credential does the Institute of Management Accountants administer?
6. Confidentiality scope
Which act would violate the IMA's confidentiality standard?
7. Credibility in practice
A manager asks you to omit an unfavorable variance from the monthly report. Which standard is directly engaged?
8. Resolution ladder order
Under the IMA's resolution process, what is the correct first step for an ethical conflict?
9. Four standards number
The IMA's Statement of Ethical Professional Practice is built on how many standards? Give the number only.
10. Omitting information standard
Deliberately omitting information that would influence a report user's understanding violates the ____ standard. One word.