ACCA P1 Governance‚ Risk & Ethics ExPress Notes Chapter 1 Some Key Points to DO at Paper P1 START The Big Picture • • • Use mnemonics to help recall lists of facts (but then apply them – see below!) Prioritise the three areas of the syllabus within your study: Give more time to studying corporate governance than the other two areas‚ since there is more detail in this area to be learned. But make sure that you know all three areas well before the exam. You will not pass with expert knowledge
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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 Theory Topics = PAPER F9 CAPITAL INVESTMENT APPRAISAL 1) Why Companies spends money on Capital Investment? 2) Stages in Capital Investment Process 3) For Capital investment appraisals why cash flows are more appropriate than Accounting profits 4) Meaning of Relevant Cash flows and examples of Relevant Cash flows 5) Why Time Value of Money is Key Concept in investment Appraisal? 6) Assumptions of discounted cash flows 7) How inflation may complicate analysis of Decisions Difference
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SULTAN TAX ASSOCIATES TAX YEAR TAXATION OF WITHHOLDING TAX ON GOODS AND SERVICES 2012 WITHHOLDING TAX ON GOODS AND SERVICES TAX YEAR 2011 (1st July 2011 to 30th June 2012) [Provisions applicable w.e.f. 1.7.2011 onwards] 1) Section 153(1) of the Income Tax Ordinance‚ 2001 provides that every prescribed person making a payment in full or part including a payment by way of advance to a resident person or permanent establishment in Pakistan of a non-resident person: (a) (b) (c) for sale of goods;
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Types of Law Just for Your Information :) Public Law and Private Law Criminal Law and Civil Law Criminal Law -‐ A form of public law. -‐ Case must be proved by the prosecution beyond reasonable doubt. -‐ Person guilty must be punished by fines‚ or imprisonment. -‐ Object -‐ to regulate society by the threat of punishment
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Corporate code of ethics. Purposes A corporate code of ethics (sometimes contrasted with a professional code) has five general purposes. The first is communicating the organisation’s values into a succinct and sometimes memorable form. This might involve defining the strategic purposes of the organisation and how this might affect ethical attitudes and policies. Second‚ the code serves to identify the key stakeholders and the promotion of stakeholder rights and responsibilities. This may involve
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48 technical GrADe ‘A’ rAp relevant to all acca qualification students The following points summarise the RAP markers’ guidelines‚ which include the criteria that must be satisfied in order to achieve an A grade. understanding of accounting and business models ‘Grade A – An appropriate choice of theory and concepts. Very clear relevance and evidence of wider reading.’ Markers are looking to see if students have used an appropriate range of relevant accounting and business models‚ linking
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UNIVERSITY RESEARCH AND ANALYSIS REPORT “AN EVALUATION OF THE BUSINESS AND FINANCIAL PERFORMANCE OF D.G. KHAN CEMENT COMPANY LIMITED (DGKCC) BETWEEN 1 JULY 2004 AND 30 JUNE 2007” (Word count: 6‚498) Presented by: KAMRAN KHALID ACCA reg. # 1431751 September 2008 CONTENTS Page No. 1. Research Objectives and Overall Research Approach 1.1 – Topic Chosen and the Selected Organisation 1.2 – Project Objectives 1.3 – Research Questions 1.4 – Research Approach 2. Information gathering
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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 OBU RAP (Under construction) In my current position‚ I am in responsible to directly earn revenue for the company from the clients.The process is‚ I have to analyse customer database‚ Filter the potential customers and Communicate with them regarding business relationship and potentially build up relationship. The senior colleagues often try to enter the details of the client that are not brought to the company and attempt to earn commission for that.They think that As it is not cost effective
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