2014年ACCA考试F2考点辅导本文由高顿ACCA整理发布请注明出处 Session 1 The Nature Source and Purpose of Management Accounting Main contents: 1. Data and information 2. The managerial processes of planning decision makin
2015年ACCA考试《F2财务会计》辅导3本文由高顿ACCA整理发布请注明出处 Responsibility accounting is a system of accounting that segregates revenue and costs into areas of personal responsibility in order to monitor and assess
2015年ACCA考试《F2财务会计》辅导<4>本文由高顿ACCA整理发布请注明出处 Session 2 Sources of data? Main contents:? 1. Types of data? 2. Secondary data? 3. Sampling methods? Types of data? Data can be classified as fol
2015年ACCA考试《F2财务会计》辅导2本文由高顿ACCA整理发布请注明出处 The Managerial Process of Planning Decision Making and Control? Information for management is likely to be used for planning control and decision making
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
2015年ACCA考试《审计》重点辅导7本文由高顿ACCA整理发布请注明出处 REPORTING? An important point to emphasise at the outset is that candidates are strongly advised not to use the scattergun approach when ites to deciding
2015年ACCA考试《审计》重点辅导5本文由高顿ACCA整理发布请注明出处 THE CONCEPT OF GOING CONCERN? An entity prepares financial statements on a going concern basis when under the going concern assumption the entity is viewed as
2015年ACCA考试《审计》重点辅导1本文由高顿ACCA整理发布请注明出处 REPORTING? An important point to emphasise at the outset is that candidates are strongly advised not to use the scattergun approach when ites to deciding
2015年ACCA考试《审计》重点辅导6本文由高顿ACCA整理发布请注明出处 AUDITORS RESPONSIBILITIES? As mentioned earlier it is not the auditors responsibility to determine whether or not an entity can prepare its financial stateme
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