2014年acca考试f4公司法与商法第十八章总汇2

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1、2014年ACCA考试F4公司法与商法第十八章总汇2本文由高顿ACCA整理发布，转载请注明出处　　2Directors'duties 　　2.1Generalduty　　(a)DirectorsmustcomplywiththeCompaniesActandthegenerallaw.　　Therearethreeprimaryduties:　　(i)Toexercisethedegreeofskillandcarethatmightreasonablybeexpectedfromapersonpos

2、sessingthesamedegreeofskill.　　(ii)Fiduciaryduties:　　1.Toacthonestlyandingoodfaithand　　2.Theproperpurposerule.　　(iii)AdutytocomplywithstatutoryrequirementsofCAandotherrelevantlegislation.　　(b)Adutyofdisclosuretothecompanyexistsinrelationto(ii)and(iii)abo

3、ve. 　　2.2Thedutyofreasonableskillandcare.　　(a)Thisisacommonlawduty.　　Itcomprisesadutytomanagethecompany:　　inaccordancewithitsconstitution　　inaccordancewithcompanylaw.　　(b)Whatisthestandardrequired?　　–Nottoactnegligently.　　–Todemonstratetheskillandcareof

4、areasonablemanlookingafterhisownbusinessaffairs.　　Caselaw:StandardrequiredfirstsetdowninRe:CityEquitableFireInsuranceCo(1925):　　(i)Nogreaterdegreeofskillthanmayreasonablybeexpectedfromapersonofhisknowledgeandexperience;　　(ii)Notboundtogivecontinuousatte

5、ntiontocompany.　　(iii)Maydelegateduties.　　(c)Standardrefinedbylatercaselaw:ifdirectorisanexpertinacertainfieldahigherdegreeofcompetenceisrequired.Eg.accountingorfinance.　　DorchesterFinanceCoLtdvStebbing. 5.1-9,,services,andmakethecitymoreattractive,stre

6、ngtheningpublictransportinvestment,establishedasthebackboneoftheurbanrailtransitmulti-level,multi-functionalpublictransportsystem,thusprotectingtheregionalpositionandachieve高顿财经ACCA　　2.3Fiduciaryduties　　(a)Directorsowefiduciarydutiestothecompany.Theirdu

7、tyislikethatofagentortrustee.Directorsdonotowegeneralfiduciarydutiestoindividualshareholdersemployeesorcreditorsalthoughthecommonlawandstatutemayimposedutiesincertaincircumstances.Relevantprovisionsareconsideredpost.　　(b)Theprincipaldutyistoactbonafidei

8、nthebestinterestsofthecompany.Companylawviewsthisasarequirementthatdirectorsshouldalwaysactforthebenefitofthecompanyasawholeandnottofurthertheirowninterest.　　Itpreventsadirectorfromusingacorporateopportunityforhisownpersonalgain.