ATX-UK – Summary of available articles An overview and synopses of the latest technical articles to support you in your studies. Corporation tax Relevant to those sitting ATX-UK in June, September or December 2025 or March 2026 This article considers the taxation of a company as it begins ...
This article will consider the aspects of deferred tax that are relevant to FR. Property, plant and equipment – part 1: Measurement and depreciation In the first of three articles, we look at the main features of IAS 16, Property, Plant and Equipment (PPE). Property, plant and equipment ...
三、ACCA考官文章(Technical Articles) TechnicalArticles是ACCA考试小组(包括考官和技术专家等)出品,对于大纲中的重点,难点,新增点,学生的薄弱点,教材中阐述不够深入的点以及实务中非常重要的点,专门编写的,其重要性可想而知。 所以在线的TechnicalArticles对学习相关知识点准备考试都有很大的参考价值,要全面学习。 四...
Naturally with tax, there are changes to the syllabus because of new tax legislation. However, most of the ‘additions’ to the syllabus are additions to excluded items within each type of tax. Any addition to things that do NOT need to be studied will be welcomed by everyone no doubt. W...
F6考官文章 The aim of the paper is to ensure that candidates have an understanding of the tax system, and a knowledge of income tax, national insurance contributions, capital gains tax, inheritance tax, corporation tax and value added tax. The syllabus c
(二)考官文章(Technical Articles) 特点:考官直接解读难点,避免理解偏差,每年更新的文章常关联当期考试重点。 (三)练习册(Exam Kit) 特点:BPP和Kaplan的练习册均包含大量真题改编题,按照知识点分类题目,便于针对性突破,提供ACCA官方认可的答题格式,建议与教材配套使用。可以在融跃教育平台购买。
The two 15 mark questions will focus on income tax and corporation tax. The section A OT questions, section B OT case questions and the other constructed response question in section C can cover any area of the syllabus.? Additional resources ...
Excellent research, writing, and analytical skills, including demonstrated skill in communicating tax technical content clearly in a way that can be understood by a broad global audience. Knowledge of various tax systems is preferred, although not required, but the candidate should have a strong desi...
Technical updates: Keep up to date with all the latest developments in regulation and compliance. Search and save: Use the search function to find articles on particular topics. You can also save any articles you’d like to revisit, and share with colleagues those of particular interest. 更多...
Mobility Compensation and Payroll: The GES practice also helps clients address payroll tax risks and reporting obligations for their globally-mobile employee population. Data analytics, a technology-enabled compliance process, and our consultative services are used to transform mobile talent programs, overc...