Chartered accountancy - Study guides, Revision notes & Summaries
Looking for the best study guides, study notes and summaries about Chartered accountancy? On this page you'll find 50 study documents about Chartered accountancy.
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Strategy implementation, control and evaluation
- Summary • 10 pages • 2024
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A detailed summary of strategy implementation, the core components thereof, the role of leadership in the process, the characteristics of a strategic leader, the key actions and responsibilities of a leader, leadership styles. Strategic change: definition, types, issues, causes and managing resistance to change. Strategic evaluation and general points to consider, decisional techniques and the balanced scorecard.
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Calculation of net tax payable for an individual
- Summary • 10 pages • 2024
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A summary of the tax base, tax rate structure and tax liability. The tax framework for individuals, rebates, gross income (definition and court cases), special inclusions and exempt income. Summarized according to the learning outcomes provided for this study unit.
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IAS 12 Taxation: Various types, current income tax and deferred tax
- Summary • 7 pages • 2024
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A summary of different types of taxes, current income tax (calculation, taxable vs accounting profits, temporary and permanent differences, provisional tax payments, presentation and disclosure) and deferred tax (definitions, measurement on the income statement method and the balance sheet method, calculation of the tax base of an asset and a liability, creating deferred tax assets and liabilities and presentation of deferred tax)
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Risk management and classification of risks
- Summary • 8 pages • 2024
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A summary of the definitions of risk and risk management, classification of risks, global focus on operational risk, the risk management framework, strategy and process, operational risk management structures and culture. Risk identification and evaluation: procedures, mitigating controls and pillars of risk control.
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Income and expenditure for individuals
- Summary • 5 pages • 2024
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A summary of the normal tax payable by a natural person, rebates, medical tax credits, taxation of married persons, minor children, contribution to retirement funds, Section 18A donations, assessed losses and ring-fencing of assessed losses and the suspect trade list.
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GEAR271 Study unit 11 Audit sampling
- Summary • 4 pages • 2024
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A detailed summary on GEAR271 study unit 11 - Audit sampling. 
Based on the learning outcomes provided. Includes examples for easy understanding.
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IAS 37 and IAS 10 Provisions, contingencies and events after the reporting date
- Summary • 3 pages • 2024
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A summary of the types of liabilities, recognition criteria, measurement and disclosure of contingent assets and liabilities according to IAS 37 and how to treat events after reporting date according to IAS 10
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STUDY_GUIDE_001_AUE2601.pdf
- Other • 169 pages • 2023
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- £3.18
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In this learning unit, the ethical principles regulating the auditing and accountancy profession are explained and applied by reference to the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants, the South African Institute of Chartered Accountants (SAICA) Code of Professional Conduct for Chartered Accountants and the Independent Regulatory Board for Auditors (IRBA) Code of Professional Conduct for Registered Auditors. The acts or omissions which may consti...
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Taxation: Natural persons
- Package deal • 2 items • 2024
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- £5.39
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Summaries about how natural persons are taxed. 
The tax framework, gross income definition and court cases, general deduction formula and court cases, income and expenditure.
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Exam (elaborations) Chartered Accountancy International Financial Reporting, 8th Edition (Book)
- Exam (elaborations) • 6 pages • 2023
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- £6.36
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Contain comprehensive and complex question which cover IFRS reporting standards
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