IAS 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税务是指和税收相关的事务。一般税务的范畴包括：税法的概念、税收的本质、税收的产生、税收的作用。税收作为经济杠杆之一，具有调节收入分配、促进资 ...
2015-04-17 10:04Syllabus area D Standard costing and variances are then built on. 所有出现在F2教材中的差异都会作为很有用的背景知识用在F5中，并且在业绩管理中 ...
2015-04-17 10:04一. 差旅费用 其实，在雇佣收入中能够抵扣的项目少之又少，但是差旅费就是其中的一项。不过学员们需要注意的是，也不是所有的差旅费用否是可以抵扣的 ...
2015-04-17 10:04一. Environmental activity-based costing (环境成本作业法) 学习过F2 管理会计和F5 业绩管理(前段)的内容，就会对Activity-based costing的内容有所 ...
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 高顿网校温馨提醒 各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战 ...
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 09:04Example Division Buy requires some components for its electronic games console.Division Sell has some spare capacity，and could make the com ...
2015-04-17 09:043、Market price method ▼May be used if buying and selling divisions can buy/sell externally at market price. ▼However，the market price mi ...
2015-04-17 09:04Buying division perspective The maximum transfer price acceptable to the buying division will be the lower of： ▼External market price(if a ...
2015-04-17 09:04Limited assurance engagement The practitioner： Gathers sufficient appropriate evidence to be satisfied that the subject matter is plausible ...
2015-04-17 09:042 Targeting costs 2.1 Definition of target costing Target cost A target cost is a cost estimate derived by subtracting desired profit margin ...
2015-04-17 09:04
Advanced costing method Chapter learning objectives Upon completion of this chapter you will be able to: explain what is meant by the term c ...
2015-04-17 09:04The budgeting process is an essential component of management control systems, as it provides a system of planning, coordination and control ...
2015-04-17 09:04
3 Life-cycle costing 3.1 Definition of life-cycle costing Many goods now have very short life-cycle, e.g. personal computers. In addition ma ...
2015-04-17 09:04
4 Back-flush accounting 4.1 The basic concepts of back-flush accounting In traditional accounting systems inventory is a key item. Tradition ...
2015-04-17 09:04THROUGHPUT ACCOUNTING AND THE THEORY OF CONSTRAINTS, PART 1 A member of the Paper F5 examining team shares her latest read and how it change ...
2015-04-17 09:04ENVIRONMENTAL MANAGEMENT ACCOUNTING A member of the Paper F5 examining team provides students with an introduction to environmental manageme ...
2015-04-17 09:041、Opportunity cost arises Commentary An opportunity cost arises when an internal sale sacrifices an external sale. When to use： external m ...
2015-04-17 09:04
