ACCA Platinum members ACCA Platinum members Company Address Azure Pakistan Outsourcing (Pvt) Limited 22-G‚ Main Market‚ Gulberg-II Becton Dickinson Pakistan Pvt Ltd 19 D/1‚ Gulberg lll Coca-Cola Beverages Pakistan Ltd. 5-E-II ‚ Gulberg III Fazal Mahmood & Co Chartered Accountants 147-Shadman-1 ICI Pakistan Limited (AkzoNobel) ICI House ‚ 63 Mozang Road‚ P.O Box 3025 ICI Pakistan Limited (AkzoNobel) (Paints Business) ICI House ‚ 63 Mozang Road‚ P.O Box 3025 ICI Pakistan Limited
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Examination cEntrE list select your centre name and centre code from the lists shown and enter them on the examination form. rEgular cEntrEs uK Aberdeen Belfast Birmingham Bournemouth Brighton Bristol Cardiff Chelmsford Coventry Douglas (Isle of Man) Dundee Edinburgh Farnborough (Hants) Glasgow Guernsey Hull Jersey Kirkcaldy Leeds Leicester Liverpool London – ExCel London – Alexandra Palace London – South East London – Chessington Maidstone (Kent) Manchester Newcastle Upon Tyne Norwich Nottingham
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HHD 53rd Transportation Battalion 7th Sustainment Brigade Fort Eustis‚ VA 23604 HHD 3rd Platoon Weapons Maintenance SOP AFD-Q6FG 10-0013 Effective Date 29 October 2013 1. PURPOSE: To address the clearing‚ disassembling‚ cleaning‚ inspection for serviceability‚ lubricating and reassembling of the M4 or M4A1 carbine. 2. APPLICABILITY:
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Impairment of goodwill and CGUs By Graham Holt Studying this technical article and answering the related questions can count towards your verifiable CPD if you are following the unit route to CPD and the content is relevant to your learning and development needs. One hour of learning equates to one unit of CPD. We’d suggest that you use this as a guide when allocating yourself CPD units. The basic principle of impairment is that an asset may not be carried on the statement of financial position
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DEPARTMENT OF THE ARMY Any Unit 4TH INFANTRY DIVISION (MECHANIZED) FORT HOOD‚ TEXAS 76544 MEMORANDUM FOR PERSONNEL CONCERNED 3 MARCH 2005 SUBJECT: ARMS ROOM STANDING OPERATING PROCEDURES (SOP) 1. References. a. AR 190‑11‚ dtd 12 Feb 98‚ Physical Security of Arms‚ Ammunition and Explosives b. AR 190‑51‚ dtd 30 Sep 93‚ Security of Unclassified Army Property c. AR 710‑2‚ dtd 31 Oct 97‚ Inventory Management Supply Policy Below Wholesale
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The NEW ACCA Professional Qualification Syllabus. What do the changes mean for you for the June 2011 exams? Periodically‚ ACCA conduct a review of their examinations process and syllabus content. The purpose of these reviews is to ensure the qualification continues to be relevant to the needs of students‚ employers and learning providers. The last major development of the ACCA Qualification was in December 2007. The qualification was brought up to date and restructured to meet employer‚ student
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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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Substantive Procedures - Class of Transactions SALES AND SALES RETURN Occurrence Compare Sales of this year with Sales of last year as well as Analytical Procedures (for with budgeted and Industry average. Investigate unusual Overstatement) difference. Completeness (for Compare G.P. Ratio of this year with last year as well as budgeted and Industry average. Investigate unusual difference. Understatement) Review a reconciliation of Inventory (opening
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LESSON 1 INTRODUCTION TO AUDITING 1. WHAT IS AN AUDIT An audit is an independent examination of the financial statements of an entity in order to enable the auditor to express an opinion as to whether it gives a true and fair opinion and if it has been properly prepared in accordance with the applicable reporting framework. 2. Under the Companies Act‚ Cap. 50‚ private limited companies that satisfy the following conditions are not required to have an
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records mentioned in this SOP. The Store Manager is responsible for ensuring that all necessary regulatory papers & requirements are complied with. The Store HR Executive in charge for the store shall also be responsible to understand if there are any regulations that are specific to the local area where the store is operating and shall collect information on the same to ensure that compliance happens. Similarly‚ in case some of the requirements set forth in this SOP are not being implemented
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