ACCA F6 Taxation FA 2010 Exam paper • 3 hours long • 15 minutes reading time • 5 compulsory questions Q1 – Income Tax Q2 – Corporation Tax Q3 – Capital Gains Tax / Chargeable gains Q4 & Q5 – Any other area of the syllabus Minimum of 10 marks on VAT INCOME TAX COMPUTATION AND PROPERTY INCOME Income tax overview • Tax year 6 April – 5 April • 2010/11 • Calculate taxable income for tax year • Calculate income tax thereon Taxable income Income assessable Profits from a trade‚ profession
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to show the world what was going on in the United States‚ minorities needed to stand up and speak up. This is what happened when the U.S. decided to send out goodwill ambassadors to improve their image. Instead of improving their image‚ these goodwill ambassadors spoke out and hurt the U.S. image more. W.E.B. Dubois was one of these goodwill ambassadors that was so fed up that he spoke out against the U.S. He talked about how in order to fix their image abroad; they would first have fix their problems
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HEARING IMPAIRMENT Prepared by: Heralyn Tabada Alberca BEED II-3 HEARING IMPAIRMENT Hearing Impairment -the hearing loss that adversely affects educational performance and thereby makes the child eligible for Special Education. (IDEA) Hearing Loss -a degree of hearing loss on a continuum for mild to profound. Hard of Hearing -is a her\aring loss that makes it difficult but not impossible to understand speech through the ear alone‚ with or without hearing aid. Deaf
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Definition: Dexterity Impairment (Arms/Hands/Fingers) Reduced function of arms and hands makes activities related to moving‚ turning or pressing objects difficult or impossible. This does not influence speech communication itself but makes it hard to make a phone call or use a wide range of other equipment. Big button phones‚ text-to-speech and other handy products If you have problems with dexterity you don’t have to struggle with small buttons or fiddly switches. Many of our phones have
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S T U D Y T E X T PERFORMANCE MANAGEMENT BPP Learning Media is the sole ACCA Platinum Approved Learning Partner – content for the ACCA qualification. In this‚ the only Paper F5 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 lots of exam focus points demonstrating
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Eagle Impairment Case Question 1 IFRS According to the facts provided for Eagle in Italy‚ we assume that the commercial building‚ which represents a cash-generating unit (CGU)‚ meets the requirement for a recoverable test under IFRS. The impairment loss is required when the building’s book value exceeds the higher of the asset’s value-in-use and fair value less costs to sell. Carrying value 1‚100 > 900 Higher of Value in use (900)
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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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PAPer P3 revision notes June 2009 Examinations P3 examiner’s comments After each exam‚ the examiner makes very comprehensive comments on candidates’ performance. Many comments are very question specific and are available in full on the ACCA website. Here is our distillation of the recurring‚ more general comments and complaints (our emphasis of certain key words). In even more condensed form‚ the advice is: * Apply models to the information in the scenario. Merely explaining models
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IAS 36 Impairment of Assets by Claudia Mezzabotta Dottore commercialista e revisore legale in Milan‚ Italy Member of IASCF SMEIG – London (UK) Member of EFRAG SME WG – Brussels (Belgium) November 5-6‚ 2012 “International Accounting” Course MIM Course UNITN Trento - Italy Objectives of IAS 36 • To ensure that assets do not exceed their recoverable amount • To define how recoverable amount is calculated • To indicate when impairment tests need to be conducted • To prescribe
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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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