Answers Professional Level – Essentials Module‚ Paper P3 Business Analysis December 2013 Answers explain 1 (a) Internal growth‚ sometimes called organic growth‚ takes place when the company grows by building on and developing its own existing competencies. This is how MachineShop has grown to date. The frequent opening of new stores represents its organic growth. The company appears to be comfortable and successful in this approach. supported by history results As well as being
Premium Strategic management
Law Criminal Law Civil Law Crime committed against the state Sets rights & Duties of people between themselves Must prove guilt Must show liability Guilt must shown to be beyond reasonable doubt Liability shown on the balance of probabilities Regulates society by threat of punishment Rights the financial position so that no wrong had occurred Fine‚ imprisonment‚ community service. Damages or other remedies (specific performance/injunction ) Sources of Law Law Case Law (follow earlier decisions)
Premium Law Common law European Union
ACCA Paper P1 Governance‚ Risk and Ethics June 2011 Final Assessment – Answers To gain maximum benefit‚ do not refer to these answers until you have completed the final assessment questions and submitted them for marking. ACCA P1 : GOVERNANCE‚ RISK AND ETHICS © Kaplan Financial Limited‚ 2011 The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed
Premium Internal control Corporate governance Ethics
ACCA P7 (INT & UK) Chapter 1 REGULATION IN A GLOBAL ECONOMY 2 3 4 5 Corporate governance 6 Chapter 2 CODE OF ETHICS AND CONDUCT 7 8 9 10 11 12 Chapter 3 PROFESSIONAL APPOINTMENTS 13 Acceptance considerations 14 15 16 17 18 Chapter 4 QUALITY CONTROL 19 20 21 Chapter 5 ADVERTISING‚ PUBLICITY‚ OBTAINING PROFESSIONAL WORK AND FEES 22 23 Chapter 6 TENDERING 24 Reasons for changing auditors 25 Tendering Advantages of Tendering • More efficient
Premium Auditing Financial audit Audit
Professional Level – Options Module Advanced Financial Management Thursday 6 December 2007 Time allowed Reading and planning: Writing: 15 minutes 3 hours This paper is divided into two sections: Section A – BOTH questions are compulsory and MUST be attempted Section B – TWO questions ONLY to be attempted Formulae tables are on pages 9–13. Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT
Premium Net present value Balance sheet Asset
S T U D Y PAPER F4 CORPORATE AND BUSINESS LAW (ENGLISH) T E X T BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this‚ the only Paper F4 (ENG) study text to be reviewed by the examiner: • • • • • • • • We discuss the best strategies for studying for ACCA exams We highlight the most important elements in the syllabus and the key skills you will need We signpost how each chapter links to the syllabus and the study guide We provide
Premium Law Common law
ACCA F3 FINANCIAL ACCOUNTING International Stream TUITION CLASS NOTES Appendix The following notes are suitable for both the international and UK streams. There will some terminology differences between the two streams. These are summarised below: |International |UK | |Statement of comprehensive income |Profit and loss
Premium Balance sheet Double-entry bookkeeping system Generally Accepted Accounting Principles
Allowing for inflation and taxation Allowing for inflation As the inflation rate increases so will the minimum return required by an investor The nominal interest rate incorporates inflation. When the nominal rate of interest > rate of inflation = positive real rate. When the rate of inflation > nominal rate of interest = negative real rate. The relationship between real and nominal rates of interest is given by the Fisher formula: 1.2 Do we use the real rate or the nominal
Premium Net present value Inflation Rate of return
2013 Edition STUDY SYSTEM ACCA Paper F6 | TAXATION (RUSSIA) ATC International became a part of Becker Professional Education in 2011. ATC International has 20 years of experience providing lectures and learning tools for ACCA Professional Qualifications. Together‚ Becker Professional Education and ATC International offer ACCA candidates high quality study materials to maximize their chances of success. In 2011 Becker Professional Education‚ a global leader in professional education‚ acquired
Premium Tax Value added tax Income tax
PAPER F7 FINANCIAL REPORTING (INTERNATIONAL) SUPPLEMENT TO PRACTICE AND REVISION KIT (JANUARY 2008 EDITION) FOR DECEMBER 2008 EXAM QUESTIONS AND ANSWERS UPDATED FOR REVISED IFRS 3 Published by BPP Learning Media Ltd BPP House‚ Aldine Place London W12 8AA www.bpp.com/learningmedia All our rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without
Premium Generally Accepted Accounting Principles Balance sheet