Chapter 1 Structure of the legal system 1 Distinction between criminal and civil law 1.1 Civil law Who brings the action?Claimant (plaintiff) against Defendant. E.g. Brown v Jones Burden standard of pr...

定义和评估审计风险是审计程序中非常重要的一个部分，在F8历年的考试中，主要以两种形式出现，第一简答题，要求解释一些基本的概念，第二案例题，...

最近一直在回答网络上所有关于F1的同学的问题，这些问题非常好，也很有代表性，因此将这些问题同大家分享。希望对各位F1的学习有帮助。 1. 通货紧缩...

-RelevanttopaperF7/P2 IFRS10ConsolidatedFinancialStatementsestablishesprinciplesforthepresentationandpreparationofconsolidatedfinancialstatementswhenanentitycontrolsoneormoreotherentities. TheIFRSsuper...

-RelevanttopaperP1 Part2theContents Introduction Therearesixmainprinciples,buteachofthemainprincipleshasanumberofsupportingprinciples.(OECDPrinciplesofCorporateGovernance2004Edition,OECD2004) Principle...

-RelevanttopaperF4 Somecandidatescannotunderstandthedifferencebetweenprivateandpubliclaw,thisreportwillintroducethedefinitionofprivateandpubliclawandexplainthedifferencebetweenthem. Privatelawisthatpar...

Swap -RelevanttopaperP4 RiskmanagementisacompulsorysessionofP4study.Swapisastrategyofriskmanagementofforeignexchangeriskandinterestraterisk.Therefore,thisarticlewillintroducethedefinitionandtypesofswap...

-RelevanttopaperF7/P2 Asoneofitsimportantprojects,IASBhavebeingworkingonIFRS9sincetheyearof2005.Althoughnotcompleted,theprojecttowardsreplacingIAS39withIFRS9hasgotseveralachievements.Thisarticleaddress...

-RelevanttopaperP4 ForeignexchangeriskmanagementisacompulsorysessionofP4study.Therefore,thisarticlewillintroducethepurposeanddefinitionofforeignexchangeriskmanagement,andthendescribetheriskmanagementpr...

-RelevanttopaperF4 Criminallawismuchbetterknowntolaymenthancivillaw,asaresultofjournalistsreportsoffamouscriminaltrials.Intalkingwithstudentsaboutthelaw,Ifindthattheyoftenmisapplyprinciplesfromcriminal...

-RelevanttopaperF7 ObjectiveofIAS23 TheobjectiveofIAS23istoprescribetheaccountingtreatmentforborrowingcosts.Borrowingcostsincludeinterestonbankoverdraftsandborrowings,amortisationofdiscountsorpremiumso...

Therearethreedifferentlevelsofservicesyoucouldobtainfromacertifiedpublicaccountant.Thesearereferredtoascompilation,review,andaudit. Thereisacommonbaseforpresentingfinancialstatements,regardlessofwhichl...