ACCA F4双语教材

Course Notes

ACCA F4

Corporate and Business Law

Exams from March 2017

Tutor details

JULY 2016 R E L E A S E

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Intro ductio n ACCA F 4 No part of this publication may be reproduced, stored in a retrieval system

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ACCA F 4Intro ductio n Contents

Page

Introduction i

1Syllabus overview vii

2Approach to examining the syllabus vii

3How to approach F4 on exam day viii

4Study planner ix

1: Criminal v civil 1

1Criminal and civil law 1

2A summary of the civil court structure 2

2: Sources of law and interpretation of statute 5

1Sources of law 5

2Interpreting statute 8

3Human rights 10

3: Offer and acceptance 11

1Formation of contract 11

2Offer 12

3Invitation to treat 13

4Acceptance 13

5Exceptions to the communication rule 14

4: Consideration 15

1Introduction 15

2Past consideration 15

3Sufficiency and adequacy of consideration 16

4Partial performance 17

5The equitable doctrine of promissory estoppel 18

5: Legal relations 19

1Introduction 19

2Commercial agreements 20

3Privity of contract (third party contracts) 21

6: Contract terms 23

1Chapter summary 23

2Distinguishing “terms” from “representations”24

3Conditions, warranties and innominate terms 25

4Express and implied terms 25

5Exclusion clauses 26

7: Breach of contract and remedies 31

1Introduction 31

2Anticipatory breach 31

3Supervening events 32

4Remedies for breach of contract 32

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Intro ductio n ACCA F 4

8: The law of torts 35 1Introduction 35 2Negligence 35 3Defences to actions in negligence 38 4Professional negligence 40 9: Employment law 43 1Contract of employment 43 2Discrimination 46 3Termination of contract 46 4Redundancy (minimum two years’ service) 48 5Transfer of Undertaking, Protection of Employment Regulations (TUPE) 48 6Constructive and summary dismissal 49 10: Agency law 51 1Definition 51 2Establishment of the relationship (four ways) 51 3Authority of agent 52

11: Partnerships 55 1Definition 55 2Partnership Act 1890: main provisions 56 3Limited liability partnerships (LLP) 57 4Limited Partnership Act 1907 58 12: Corporate and other vehicles 59 1Sole trader, Partnership, LLP and Company 59 2Comparison of a PLC and a private company 60

13: Separate legal personality 61 1Definition of a company 61 2Other types of corporation (awareness only) 61 3Limited liability 61 4The effect of separate legal personality 62 5Lifting the veil of incorporation 63 14: Company formation 65 1Promoters 65 2Pre-incorporation contracts 66 3Procedure for registering companies 66 4Certificate of incorporation 67 5Records, returns and statutory books 68 6Annual accounts 68 7Accounting records 68 8Confirmation statement 68 15: Constitution of a company 69 1The memorandum of association 69 2Registered office s.86 CA 2006 69 3The Objects clause 69 4Main provisions of model articles 70 5Articles as a contract 70 6Alteration of the Articles 71

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