This section contains exam notes for ACCA students which provide guidance on examinable material, including any relevant accounting and auditing documents. It is also strongly recommended that you refer to articles published in Student Accountant as part...
Contents 1 Accounting standards 2 Overview of the syllabus 3 Approach to examining the s4yEllxaabmustechnique 5 Study planner 1: Audit framework and regulation 1 The concept of audit and o2tEhxetrearnssaul raaundcietsengagements 3 Corporate governance 4 Professional ethics and A5CInCtAe’rsnCaol ...
Ambition Lead the accountancy profession for a changed world. The ACCA strategy framework Our strategy resources
会计学(acca方向)本科人才培养方案.pdf,会计学( ACCA 方向)本科人才培养方案 一、专业名称、代码和学制 (一)专业名称(中英文): 会计学( Accounting ) (二)专业代码 : 120203 (三)学制:四年 二、培养目标和培养规格 (一)培养目标 本专业培养适应新时代经济
Review the disclosure of the share issue in the draft financial statements and ensure it is in line with relevant accounting standards and local legislation./p You are an audit senior of Hessonite Co and are in the process of reviewing the inventory system documentation for your audit client, ...
ACCA is grateful for the support of the United Nations Commission for Trade and Development and the Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting (UNCTAD ISAR) for co-hosting expert roundtables in Hanoi, Vietnam; Karachi, Pakistan and Singapore. ...
(EPSM) 36 months of experience in a relevant accounting or finance role(s), which can include teaching experience with a substantial amount at the equivalent to Applied Skills level or higher, with one or more approved Higher Education Institution (HEI) and/or Approved Learning Provider (ALP) ...
:Investment Property; Corporation Accounting Standards; International Accounting Standards; comparison; reference 目录 1 引 言1 2 我国会计准则与IAS40 的具体比较1 2.1 关于投资性房地产范围的比较2 2.2 关于投资性房地产确认的比较2 2.3 关于投资性房地产初始计量的比较2 2.4 关于投资性房地产后续计量模式的...
ACCA专业词汇汇总.pdf,1、Accelerated Depreciation 加快折旧: 任何基于会计或税务原因促使一项资产在较早期以较大金额折旧的折旧原则 2 、Accident and Health Benefits 意外与健康福利: 为员工提供有关疾病、意外受伤或意外死亡的福利。这些福利包括支付医院及医疗开支
The aim of the syllabus is to develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements. ...