ACCA考试重点:Accounting for Intangible Assets本文由高顿ACCA整理发布请注明出处 Accounting for Intangible Assets article is relevant to ACCA F7 and P2 and CIMA financial reporting papers. Steve Collings looks at the
ACCA考试F4知识点:The accounting problem本文由高顿ACCA整理发布请注明出处 Before IAS37 provisions were recognized on the basis of prudence little guidance was given on when a provision should be recognized and how it s
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2015年ACCA P2考试重点: Hedging本文由高顿ACCA整理发布请注明出处 1 Hedging Instruments All derivatives (except written options because the writer has accepted risk rather than reducing risk) may be designated as a hed
ACCA P2考试:Not-for-Profit Organisations本文由高顿ACCA整理发布请注明出处 Primary Objectives? Most of these types of organisations do not have as their primary objective the making of profits. In many cases these
NB: For the purpose of this examination we are not adopting any one countrys legislation considering the rules set up by International Accounting SHARE CAPITALShare capital represents part of the ca
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2015年ACCA考试《审计》重点辅导10本文由高顿ACCA整理发布请注明出处 CONCLUSION? Going concern is an important syllabus area for Paper F8 and candidates attempting the exam must ensure they are familiar with the requirements
2015年ACCA考试《审计》重点辅导9本文由高顿ACCA整理发布请注明出处 USE OF THE GOING CONCERN ASSUMPTION IS APPROPRIATE BUT A MATERIAL UNCERTAINTY EXISTS? A reporting entity that considers the going concern assumption to be ap
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