to export its furniture to Europe. Buatan has not been granted any tax incentives for the year of assessment 2010. The financial controller of Buatan now seeks tax advice from Excellent Tax Services regarding the tax incentive available for the export of manufactured products. In 2010, Buatan acquired a retail food business which incurred an adjusted loss of RM15,000 for the year of assessment 2010. During a preliminary meeting with the financial controller a few days ago, the tax principal…

The NEW ACCA Professional Qualification Syllabus. What do the changes mean for you for the June 2011 exams? Periodically, ACCA conduct a review of their examinations process and syllabus content. The purpose of these reviews is to ensure the qualification continues to be relevant to the needs of students, employers and learning providers. The last major development of the ACCA Qualification was in December 2007. The qualification was brought up to date and restructured to meet employer, student…

ACCA COURSE NOTES June 2014 Examinations Paper F8 Audit and Assurance (INTERNATIONAL) Please spread the word about OpenTuition, so that all ACCA students can benefit. ONLY with your support can the site exist and continue to provide free study materials! OpenTuition Course Notes can be downloaded FREE from http://opentuition.com Copyright belongs to OpenTuition.com - please do not support piracy by downloading from other websites. Visit opentuition.com for the latest updates, watch free video…

01 technical accounting for property, plant and equipment RELEVANT TO ACCA QUALIFICATION PAPER F7 The accounting for IAS 16, Property, Plant and Equipment is a particularly important area of the Paper F7 syllabus. You can almost guarantee that in every exam you will be required to account for property, plant and equipment at least once. This article is designed to outline the key areas of IAS 16, Property, Plant and Equipment that you may be required to attempt in the F7 exam.…

C E & R E V I S I O N K I T In this January 2010 new edition We discuss the best strategies for revising and taking your ACCA exams We show you how to be well prepared for your exam We give you lots of great guidance on tackling questions We show you how you can build your own exams We provide you with three mock exams including the December 2009 exam We provide the ACCA examiner 's answers as well as our own to the June and December 2009 exams as an additional revision aid Our i-Pass product…

Negotiations between Iran and the P5+1 began in 2006, to assure that P5+1 world powers that Iran would not develop nuclear weapons and to guarantee that Iran that its rights to enrich nuclear fuel for civilian purposes under the third pillar of the Treaty on the Non-Proliferation of Nuclear Weapons, to which it is a party, was esteemed. During the time of the negotiation, the United States, the European Union and others enforced some agreements on Iran, which have been referred to by President Rouhani…

the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants FOR FREE ACCA RESOURCES VISIT: http://kaka-pakistani.blogspot.com Paper F7 (INT) ALL FIVE questions are compulsory and MUST be attempted 1 On 1 October 2005 Pumice acquired the following non-current investments: – 80% of the equity share capital of…

ACCA Paper P7 (INT) Advanced Audit & Assurance Class Notes December 2011 Lecturer: Contents INTRODUCTION TO THE PAPER 2 CHAPTER 1 – REGULATORY ENVIRONMENT 3 CHAPTER 2 – PROFESSIONAL AND ETHICAL CONSIDERATIONS 8 CHAPTER 3 – PRACTICE MANAGEMENT 13 CHAPTER 4 – ASSIGNMENTS I: THE AUDIT OF FINANCIAL STATEMENTS 16 CHAPTER 5 – ASSIGNMENTS II: GROUP AUDITS 42 CHAPTER 6 – AUDIT REPORTS AND OTHER REPORTS 45 CHAPTER 7 – ASSIGNMENTS III: OTHER ASSIGNMENTS 57 CHAPTER 8 – CURRENT ISSUES…

P6-10: The auditor should consider the following six factors when deciding whether substantive procedures are to be performed at an interim date: 1. Control environment and other relevant controls 2. Availability of information at a later date that is necessary for the auditor’s procedures 3. Purpose of substantive procedures 4. Assessed risk of material misstatement 5. Nature of class of transactions or account balance and relevant assertions 6. Ability of auditor to perform appropriate substantive…

UNIVERSITY RESEARCH AND ANALYSIS REPORT “AN EVALUATION OF THE BUSINESS AND FINANCIAL PERFORMANCE OF D.G. KHAN CEMENT COMPANY LIMITED (DGKCC) BETWEEN 1 JULY 2004 AND 30 JUNE 2007” (Word count: 6,498) Presented by: KAMRAN KHALID ACCA reg. # 1431751 September 2008 CONTENTS Page No. 1. Research Objectives and Overall Research Approach 1.1 – Topic Chosen and the Selected Organisation 1.2 – Project Objectives 1.3 – Research Questions 1.4 – Research Approach 2. Information gathering…