At the heart of all the qualifications we offer is the ACCA Qualification. It delivers the cross-sector accounting and finance knowledge, skills and professional and ethical values needed in all organisations and every industry. And because we know that flexibility is vital in the modern business ...
Example 4: Accounting for a financial liability at FVTPL On 1 January 2011 Swann issued three year 5% $30,000 loans notes at nominal value when the effective rate of interest is also 5%. The loan notes will be redeemed at par. The liability is classified at FVTPL. At the end of the f...
Spark is a CICPA (China Institute of Certified Public Accountants), FCCA (fellow of the Chartered Association of Certified Accountants), CMA (Certified Management Accountant), and a panel of the Expert committee ofESNAI (Electronic Shanghai National Accounting Institute). Would you like to ask some...
which is another significant weakness in the current analysis of CE literature. Moreover, there is little mention of the environmental aspects, such as climate change, waste, wastewater, biodiversity and carbon emissions (Xie et al.2023) that each definition (particularly) or CE (in general) cou...
It is possible that a single instrument is issued that contains both debt and equity elements. An example of this is a convertible bond – ie where the bond contains an embedded derivative in the form of an option to convert to shares rather than be repaid in cash. The accounting for ...
Google Share on Facebook AcronymDefinition VFASVereniging van Familierecht Advocaten Scheidingsbemiddelaars(Dutch: Association of Family and Divorce Lawyers) VFASValley Forge Audubon Society(Pennsylvania) VFASVertical Force Accounting System VFASVolunteer First Aid Service(Australia) ...
But I think Ginsburg's finally gotten it right." Her view is echoed downtown at the funky Bruised Apple Books and seconded at the laid-back Peekskill Cofee House. Saving grace: a New York builder resurrects a problem-plagued development and delivers lofts, townhomes, and a community center...
Nasir Ahmad (FCCA) ACCA Council member Nasir is chairman of CIMB Group, a leading ASEAN universal bank, which has pioneered a set of commitments that are steering it in a more sustainable direction, including sustainability commitments on climate change and setting deadlines for exiting coal financi...
Meanwhile, on Capitol Hill, Congress is planning a measure that will guarantee vaccine manufacturers annual billion-dollar payoffs, no matter how many doses are left over unused. Now that a much clearer picture emerges of the low number of flu deaths in the US each year, it’s only natural...
Maria Metheniti FCCA is a financial control and reporting manager at NatWest Group in Edinburgh, Scotland. She had left Greece to study in Edinburgh 10 years previously when we interviewed her. She had studied an MSc in Accounting and Finance and the things she considered when choosing an ins...