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    Acca-P2

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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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    Acca Per

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    Essentials - you must achieve all nine. | | | Performance Objective | Activity | Performance indicator | 1 Demonstrate the application of professional ethics‚ value and judgement | Example of relevant activities Keep up-to-date with all codes of conduct and professional standards. Provide a description of how you have dealt with situations where your professional ethics‚ values or judgement were challenged Discuss with others (e.g. your manager) how you would deal with situations which could

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    Acca F9

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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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    Acca Essay

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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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    ACCA f4

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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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    acca P5

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    PAPER P5  DECEMBER 2011 REVISION PERFORMANCE MEASUREMENT (1) FINANCIAL PERFORMANCE: GROWTH: Revenue / Profits / EBITDA / Market Share PROFITABILITY: Absolute profit / ROCE / Profit margin GEARING: Gearing ratio LIQUIDITY: Current ratio / Net cash flow SHAREHOLDERS: EPS / Share price / PE ratio Always comment on any significant changes (e.g. new issue of shares) and likely reasons/effects (e.g. new investment - therefore possibly more profit in the

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    Acca P1

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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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    p2 - ACCA PAPER

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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 as such

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    ACCA P5

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    ACCA Paper P5 Advanced Performance Management Class Notes June 2011 © The Accountancy College Ltd‚ January 2011 All rights reserved. No part of this publication may be reproduced‚ stored in a retrieval system‚ or transmitted‚ in any form or by any means‚ electronic‚ mechanical‚ photocopying‚ recording or otherwise‚ without the prior written permission of The Accountancy College Ltd. 2 Contents PAGE INTRODUCTION TO THE PAPER 5 FORMULAE & TABLES PROVIDED IN THE EXAMINATION

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    Acca F7 Answers

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    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. The Association of Chartered Certified Accountants FOR FREE ACCA RESOURCES VISIT: http://kaka-pakistani.blogspot.com Paper F7 (INT) ALL FIVE questions are compulsory and MUST be attempted 1 On 1 October 2005 Pumice acquired the following non-current investments: – 80% of the equity share capital of

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