by Margaret Woods 01 Mar 2000 Few people would argue with the idea that commercial businesses aim to make profits， and that decisions in th ...
2015-04-17 14:04EU The effect of EU Product of standard Environmental protection Monetary policy Research and development Regional policy Labor cost Market ...
2015-04-17 14:04Forms of efficiency In order to decide whether a capital market exhibits pricing efficiency， research must be undertaken into security pric ...
2015-04-17 13:04Stakeholder definition Government regulation Regulation includes the existence of governing bodies such as： (a)OFWAT-water regulation (b)Po ...
2015-04-17 13:04Credit terms granted to customers Although sales representatives work under the premise that all sales are good (particularly， one may add ...
2015-04-17 13:04by Anthony Head 28 Oct 2003 y examiners report on Paper 2.4 at the June 2003 session noted the need for students to improve their understand ...
2015-04-17 13:04Conclusion The purpose of the cash flow statement is to improve the informative value of published financial reports. The lack of prominence ...
2015-04-17 13:04by John Richard Edwards 01 Oct 2000 The merits of cash based financial reporting ? for example， it is based principally on facts rather tha ...
2015-04-17 13:04Risk management? How to implement Turnbulls proposals and achieve sound internal by Andy Wynne 01 Nov 2000 The Turnbull report (issued in Se ...
2015-04-17 13:04Figure 1 Published accounts of Tamari plc for year ended 31 December 1999 Cash Flow Statement 1999 1998 ?000?000 Operating profit 501420 Dep ...
2015-04-17 13:04by John Richard Edwards 01 Oct 2000 The merits of cash based financial reporting ? for example， it is based principally on facts rather tha ...
2015-04-17 13:04The equivalent annual cost (EAC) approach This approach computes the present value of costs for each project over a cycle and then expresses ...
2015-04-17 13:04Background There is no unequivocal definition of what is meant by an SME. McLaney (2000) identifies three characteristics: 1. firms are like ...
2015-04-17 13:04Effects of taxation on project appraisal Investment in capital assets has taxation implications， which should be included in the analysis.T ...
2015-04-17 13:04Effects of taxation on project appraisal Investment in capital assets has taxation implications， which should be included in the analysis.T ...
2015-04-17 13:04The Accounting Rate of Return The information provided by AICO plc is based on hypothetical cash flows. This information is insufficient for ...
2015-04-17 13:04Payback method The payback method is used to determine how long it will take for future cash inflows from the project to equal the initial c ...
2015-04-17 13:04Internal Rate of Return (IRR) method Often an entity would want to establish its internal rate of a project for various reasons e.g., for de ...
2015-04-17 11:04Figure 1 Published accounts of Tamari plc for year ended 31 December 1999 Cash Flow Statement 1999 1998 ?000?000 Operating profit 501420 Dep ...
2015-04-17 11:04Limited assurance engagement The practitioner： Gathers sufficient appropriate evidence to be satisfied that the subject matter is plausible ...
2015-04-17 11:04Reasonable assurance engagements The practitioner： Gathers sufficient appropriate evidence Gives a report in the form of positive assurance ...
2015-04-17 11:04Reasonable assurance engagements The practitioner： Gathers sufficient appropriate evidence Gives a report in the form of positive assurance ...
2015-04-17 11:04Capital Investment Stages Identifying investment opportunities Investment opportunities or proposals could arise from analysis of strategic ...
2015-04-17 11:04The Expectation Gap A belief that auditors test 100% of transactions and balances：They test on a sample basis; A belief that auditors are r ...
2015-04-17 11:04ISA 315 (REVISED), IDENTIFYING AND ASSESSING THE RISKS OF MATERIAL MISSTATEMENT THROUGH UNDERSTANDING THE ENTITY AND ITS ENVIRONMENT One of ...
2015-04-17 11:04SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED ENVIRONMENT JANUARY 2011 this facility may be utilised by the auditor when auditing salarie ...
2015-04-17 11:04ELEVANT TO CAT QUALIFICATION PAPER 8 AND ACCA QUALIFICATION PAPERS F8 AND P7 SPECIFIC ASPECTS OF AUDITING IN A COMPUTER-BASED ENVIRONMENT In ...
2015-04-17 11:04RELEVANT TO ACCA QUALIFICATION PAPER F8 Subsequent events Students of financial reporting and auditing papers will have to gain an understan ...
2015-04-17 11:04RELEVANT TO ACCA QUALIFICATION PAPER F8 AND PERFORMANCE OBJECTIVES 17 AND 18 Audit risk Candidates studying Paper F8, Audit and Assurance, a ...
2015-04-17 11:04THE CONTROL ENVIRONMENT OF A COMPANY The purpose of this article is to provide candidates with a more detailed appreciation of matters perti ...
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