Fundamentals Level – Skills Module Financial Reporting (Malaysia) Tuesday 10 June 2008 Time allowed Reading and planning: Writing: 15 minutes 3 hours ALL FIVE questions are compulsory and MUST 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 until instructed by the supervisor. This question paper must not be removed from the examination hall
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ACCA (ENG) (F4) Corporate and Business Law Mind Maps © OneStudy Training Limited • • • • • • • • • • • Every chapter is summarised – easy to digest for revision; Ideal to test your knowledge; Colour and shape to stimulate your brain; Produced using MindGenius software. Mind Map Benefits According to MindGenius and Tony Buzan: Gives you an overview of a large subject; Enables you to plan a course of action and make decisions; Gathers and holds large amounts of data and information for you;
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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 – Options Module‚ Paper P7 (INT) Advanced Audit and Assurance (International) December 2012 Answers 1 (a) Briefing notes To: Audit Partner From: Audit Manager Regarding: Audit planning and ethical issues in respect of Grohl Co Introduction These briefing notes evaluate the business risks facing Grohl Co‚ and identify and explain four risks of material misstatement to be considered in planning the audit of the financial statements for the year ended 30 November
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P6 – Advanced Tax (Jun-14) Corporation Tax Large Company - Quarterly payments due: 1. 6 months + 14 days after CAP start 2. 9 months + 14 days after CAP start 3. 12 months + 14 days after CAP start 4. 15 months + 14 days after CAP start Patent Profits will use 10% rate on income as a result of R&D‚ being phased over 5yr (only 60% currently) Augmented Profits use to decide size of company: AP = Taxable Trading Profits + FII (Frank Investment Income) (dividend from non-associated companies
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Answers Fundamentals Level – Skills Module‚ Paper F9 Financial Management 1 (a) December 2007 Answers (i) Price/earnings ratio method valuation Earnings per share of Danoca Co = 40c Average sector price/earnings ratio = 10 Implied value of ordinary share of Danoca Co = 40 x 10 = $4·00 Number of ordinary shares = 5 million Value of Danoca Co = 4·00 x 5m = $20 million (ii) Dividend growth model Earnings per share of Danoca Co = 40c Proposed payout ratio = 60% Proposed
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ACCA P6 Advance Taxation SMART COMPENDIUM NOTES For Exams in June & December 2015 Syllabus Coverage 100% Marks Oriented (Exam Focused) Authenticity (Reviewed by top tutors) 40 Relevant (ICAEW‚ ACCA F6&P6) Time Saving: (Just on 40 pages) Pages only AZIZ UR REHMAN (ACCA) Contact: Mob: +923327670806 Emaiil: azizurrehman89@hotmail.com Contact: +923327670806 azizurrehman89@hotmail.com ACCA P6 (ADVANCE TAXATION) CONTENTS Chapter 1 Income tax computation‚ Trust income‚ Tax Reducer & Pension
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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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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)
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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
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