本文概述并解释了审计风险的概念，并参考了关键的审计准则，这些准则为审计师提供了有关风险评估的指导。 再送大家一个2020ACCA资料包，可以分享给小...

本文考虑了与金融工具有关的关键问题。为了在FR中表现良好，考生必须能够识别金融资产的潜在处理方法，进行摊销成本计算并了解可转换工具所需的会...

帮主给大家搬来了AB的考官文章，请大家仔细阅读（英文原文阅读请移步ACCA官网）。 本文中，考官列出了AB考试的总体情况，并针对学习和答题技巧提出建...

THE CONTROL ENVIRONMENT OF A COMPANY The purpose of this article is to provide candidates with a more detailed appreciation of matters pertinent to an auditor, focusing on the need for the auditor of a...

REWARD SCHEMES FOR EMPLOYEES AND MANAGEMENT A major part of performance management involves managing employees and managers, as their performance will have a major effect on the performance of the orga...

RELEVANT TO ACCA QUALIFICATION PAPER P4 2013 ACCA Islamic finance theory and practical use of sukuk bonds The growth and popularity of the use of Islamic finance has been exceptional since the Central ...

VALUE CHAINS, VALUE NETWORKS AND SUPPLY CHAIN MANAGEMENT This article considers writer Michael Porters value chain framework, which has been described as a powerful analysis tool for companies in strat...

REVENUE RECOGNITION This article is relevant to the Diploma in International Financial Reporting and ACCA Qualification Papers F7 and P2 For almost all entities other than financial institutions, reven...

ENVIRONMENTAL ACCOUNTING AND REPORTING From 2013, environmental reporting will become part of the Paper P1 syllabus and, therefore, an examinable topic due to its relevance to many discussions around a...

RELEVANT TO ACCA QUALIFICATION PAPER F9 AND PERFORMANCE OBJECTIVES 15 AND 16 2012 ACCA Business valuations Businesses need to be valued for a number of reasons such as their purchase and sale, obtainin...

THE CONTROL ENVIRONMENT OF A COMPANY The purpose of this article is to provide candidates with a more detailed appreciation of matters pertinent to an auditor, focusing on the need for the auditor of a...

REVENUE RECOGNITION This article is relevant to the Diploma in International Financial Reporting and ACCA Qualification Papers F7 and P2 For almost all entities other than financial institutions, reven...

GROUPS RELATED LINKS  PDF version It is important that Paper F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this article ...