II. Specific application 1. Future operating losses In the past， provisions were recognized for future operating losses on the grounds of p ...
2015-04-17 11:04Net present value to infinity Automatic model NPV ?= NPV of the project/PV of annuity of appropriate years and rate Discount Rate = ?17，130 ...
2015-04-17 11:04Effects of taxation on project appraisal Investment in capital assets has taxation implications， which should be included in the analysis.T ...
2015-04-17 11:04I. The accounting problem Before IAS37 provisions were recognized on the basis of prudence， little guidance was given on when a provision s ...
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 11:04Questions for Practice Question 1 R*uation and its impacts on the income statement， reserves and legally distributable profits Company A pu ...
2015-04-17 11:04IAS 16 Property， Plant and Equipment states that the residual value and useful economic life of an asset should be reviewed at each financi ...
2015-04-17 11:04Specific application 1. Future operating losses In the past， provisions were recognized for future operating losses on the grounds of prude ...
2015-04-17 10:04I. The accounting problem Before IAS37 provisions were recognized on the basis of prudence， little guidance was given on when a provision s ...
2015-04-17 10:04Net present value to infinity Automatic model NPV = NPV of the project/PV of annuity of appropriate years and rate Discount Rate = ?17，130 ...
2015-04-17 10:04Effects of taxation on project appraisal Investment in capital assets has taxation implications， which should be included in the analysis. ...
2015-04-17 10:04History Question Analysis Question 1 (Q3/December 2003) IAS 37 Provisions， Contingent Liabilities and Contingent Assets was issued in 1998. ...
2015-04-17 10:04IAS 16 Property， Plant and Equipment states that the residual value and useful economic life of an asset should be reviewed at each financi ...
2015-04-17 10:04I. The accounting problem Before IAS37 provisions were recognized on the basis of prudence， little guidance was given on when a provision s ...
2015-04-17 10:04Questions for Practice Question 1 R*uation and its impacts on the income statement， reserves and legally distributable profits Company A pu ...
2015-04-17 10:04II. Specific application 1. Future operating losses In the past， provisions were recognized for future operating losses on the grounds of p ...
2015-04-17 10:04稅務(wù)是指和稅收相關(guān)的事務(wù)。一般稅務(wù)的范疇包括：稅法的概念、稅收的本質(zhì)、稅收的產(chǎn)生、稅收的作用。稅收作為經(jīng)濟(jì)杠桿之一，具有調(diào)節(jié)收入分配、促進(jìn)資 ...
2015-04-17 10:04Syllabus area D Standard costing and variances are then built on. 所有出現(xiàn)在F2教材中的差異都會(huì)作為很有用的背景知識(shí)用在F5中，并且在業(yè)績(jī)管理中 ...
2015-04-17 10:04一. 差旅費(fèi)用 其實(shí)，在雇傭收入中能夠抵扣的項(xiàng)目少之又少，但是差旅費(fèi)就是其中的一項(xiàng)。不過學(xué)員們需要注意的是，也不是所有的差旅費(fèi)用否是可以抵扣的 ...
2015-04-17 10:04一. Environmental activity-based costing (環(huán)境成本作業(yè)法) 學(xué)習(xí)過F2 管理會(huì)計(jì)和F5 業(yè)績(jī)管理(前段)的內(nèi)容，就會(huì)對(duì)Activity-based costing的內(nèi)容有所 ...
2015-04-17 10:04
OVERVIEW Objectives ◆To consider the traditional role of the management accountant. ◆To revise absorption costing and marginal costing tec ...
2015-04-17 09:04Planning ◆Encompasses establishing objectives and *uating policies and actions required to achieve them. ◆Planning is the setting of goals ...
2015-04-17 09:04Decision-making ◆Decision-making usually involves using the information provided by the costing system to make decisions (see Sessions 3 to ...
2015-04-17 09:04
Comparison 高頓網(wǎng)校溫馨提醒 各位考生，2015年ACCA備考已經(jīng)開始，為了方便各位學(xué)員能更加系統(tǒng)地掌握考試大綱的重點(diǎn)知識(shí)，幫助大家充分備考，體驗(yàn)實(shí)戰(zhàn) ...
2015-04-17 09:04FOCUS You should be able to： ▼Explain the basis for setting a transfer price using variable cost;full cost and the principles behind allow ...
2015-04-17 09:04TRANSFER PRICING In an earlier session methods of setting prices for goods and services was discussed. This applied to prices for sales betw ...
2015-04-17 09:04When needed ▼A transfer pricing policy is needed when： An organisation has been decentralised into divisions; Inter-divisional trading of ...
2015-04-17 09:04Divisional autonomy ▼Divisional managers should be free to make their own decisions.A transfer pricing system should eliminate the need for ...
2015-04-17 09:04Supplying division perspective The minimum transfer price acceptable to the selling division is equal to：Marginal(variable cost)+opportunit ...
2015-04-17 09:04Dual pricing Dual pricing is sometimes used in situations where there is not a transfer price that would be acceptable to both the buying di ...
2015-04-17 09:04
