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教学期刊
  • ACCA F4学习重点
    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...
    2014-06-17 | 教学期刊 阅读(154
  • ACCA F8考点—— 关于审计风险的考点研究
    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,...
    2014-06-06 | 教学期刊 阅读(146
  • ACCA F1考试常见问题
    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...
    2014-06-05 | 教学期刊 阅读(131
  • New Concept of Control in IFRS10
    -RelevanttopaperF7/P2 IFRS10ConsolidatedFinancialStatementsestablishesprinciplesforthepresentationandpreparationofconsolidatedfinancialstatementswhenanentitycontrolsoneormoreotherentities. TheIFRSsuper...
    2013-12-30 | 教学期刊 阅读(75
  • International codes and principles of corporate governance
    -RelevanttopaperP1 Part2theContents Introduction Therearesixmainprinciples,buteachofthemainprincipleshasanumberofsupportingprinciples.(OECDPrinciplesofCorporateGovernance2004Edition,OECD2004) Principle...
    2013-12-24 | 教学期刊 阅读(97
  • Private law vs Public law
    -RelevanttopaperF4 Somecandidatescannotunderstandthedifferencebetweenprivateandpubliclaw,thisreportwillintroducethedefinitionofprivateandpubliclawandexplainthedifferencebetweenthem. Privatelawisthatpar...
    2013-12-24 | 教学期刊 阅读(120
  • swap-JULY
    Swap -RelevanttopaperP4 RiskmanagementisacompulsorysessionofP4study.Swapisastrategyofriskmanagementofforeignexchangeriskandinterestraterisk.Therefore,thisarticlewillintroducethedefinitionandtypesofswap...
    2013-12-24 | 教学期刊 阅读(196
  • How comes IFRS9?
    -RelevanttopaperF7/P2 Asoneofitsimportantprojects,IASBhavebeingworkingonIFRS9sincetheyearof2005.Althoughnotcompleted,theprojecttowardsreplacingIAS39withIFRS9hasgotseveralachievements.Thisarticleaddress...
    2013-12-20 | 教学期刊 阅读(195
  • Foreign exchange risk management
    -RelevanttopaperP4 ForeignexchangeriskmanagementisacompulsorysessionofP4study.Therefore,thisarticlewillintroducethepurposeanddefinitionofforeignexchangeriskmanagement,andthendescribetheriskmanagementpr...
    2013-12-20 | 教学期刊 阅读(70
  • Civil law vs Criminal law
    -RelevanttopaperF4 Criminallawismuchbetterknowntolaymenthancivillaw,asaresultofjournalistsreportsoffamouscriminaltrials.Intalkingwithstudentsaboutthelaw,Ifindthattheyoftenmisapplyprinciplesfromcriminal...
    2013-12-20 | 教学期刊 阅读(149
  • Borrowing Cost
    -RelevanttopaperF7 ObjectiveofIAS23 TheobjectiveofIAS23istoprescribetheaccountingtreatmentforborrowingcosts.Borrowingcostsincludeinterestonbankoverdraftsandborrowings,amortisationofdiscountsorpremiumso...
    2013-12-20 | 教学期刊 阅读(165
  • The differences between an audit, a review, and a compilation
    Therearethreedifferentlevelsofservicesyoucouldobtainfromacertifiedpublicaccountant.Thesearereferredtoascompilation,review,andaudit. Thereisacommonbaseforpresentingfinancialstatements,regardlessofwhichl...
    2013-12-20 | 教学期刊 阅读(175
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