P2-q1a Convergence between IFRSs and US GAAP The IASB and the US Financial Accounting Standards Board (FASB) have been working together since 2002 to achieve convergence of IFRSs and US generally accepted accounting principles (GAAP). A common set of high quality global standards remains a priority of both the IASB and the FASB. In September 2002 the IASB and the FASB agreed to work together‚ in consultation with other national and regional bodies‚ to remove the differences between international
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List of references 1. A relationship between CSR and Financial performance [online]. Retrieved from： http://www.springerlink.com/content/k32h077257618274/ 2. Berenbeim‚ R. (1987) ‘Corporate Ethics’‚ The Conference Board (New York)‚ pp. 3. 3. Carroll’ CSR theory[online]. Retrieved from: http://www.cbe.wwu.edu/dunn/rprnts.pyramidofcsr.pdf 4. Carroll‚ A.B (1991) ‘The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders’‚ Business
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Section B TWO questions ONLY to be answered Do not open this paper until instructed by the supervisor This question paper must not be removed from the examination hall Kaplan Publishing/Kaplan Financial Paper P2 (INT & UK) ACCA FINAL ASSESSMENT ACCA P2 (INT & UK) CORPORATE REPORTING © Kaplan Financial Limited‚ 2010 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
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ACCA Corporate Reporting Paper P2 (International) Practice & Revision Notes ARP213I ARP213I Contents Page Introduction How to use the Practice & Revision material 4 The examination paper and syllabus aims 5 Analysis of past papers 6 Skills bank 9 Knowledge bank 25 Appendices 93 ARP213I 3 INTRODUCTION Introduction How to use the Practice & Revision material Step 1 Learn Until now you have been introduced to the core skills needed
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ACCA P2 (International) Course Overview GROUP ACCOUNTING – BASIC GROUPS Statement of financial position – standard workings Group structure Retained earnings Net assets Noncontrollin g interests Goodwill Statement of comprehensive income – standard workings Group structure Retained earnings b/fwd Net assets at aq’n Noncontrolling interests Goodwill Consol’n schedule Accounting for associates Group structure Share of retained earnings at each SOFP date
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Professional Level – Options Module Advanced Audit and Assurance (International) Monday 3 June 2013 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 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 write in your answer booklet
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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
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01 technical accounting for property‚ plant and equipment RELEVANT TO ACCA QUALIFICATION PAPER F7 The accounting for IAS 16‚ Property‚ Plant and Equipment is a particularly important area of the Paper F7 syllabus. You can almost guarantee that in every exam you will be required to account for property‚ plant and equipment at least once. This article is designed to outline the key areas of IAS 16‚ Property‚ Plant and Equipment that you may be required to attempt in the F7 exam.
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LOGO Course Handbook COURSE HAND BOOK ACCA Compete ACCA Program (CAP) December Session 2013 INDIAN SCHOOL OF COMMERCE Thejaswini Annexe‚ Technopark‚ Trivandrum - 695581 Compete ACCA Program (CAP) - 2013 December Session CONTENTS i. ii. iii. iv. v. vi. ISC – An Introduction About ACCA ACCA Program Structure Faculty Details Academic Calendar Rules and Regulations 2 Compete ACCA Program (CAP) - 2013 December Session ISC - An Introduction ISC – Indian School
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The Business and Financial Performance of Hermes over a Three-year Period. (2008-2010) Research Project for (Oxford Brooks University BSC Degree) Name: ACCA Registration: Word Count: 6470 Date: 22/05/2012 Period:24 : RAP TABLE OF CONTENTS CHAPTER 1: INTRODUCTION…………………………………………….……..4 * 1.1 The Reason for Choose Project Topic and Organization……………….…..4 * 1.2 Objectives of Report and Research Questions…………….……………...…5 * 1.3 The Overall Approach of This RAP…………………………………
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