B.Com Chartered/Forensic accountancy
On this page, you find all documents, package deals, and flashcards offered by seller AmiAccounting.
- 20
- 0
- 2
Community
- Followers
- Following
22 items
Risk management and classification of risks
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.
- Summary
- • 8 pages •
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.
Strategy implementation, control and evaluation
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.
- Summary
- • 10 pages •
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.
IAS 12 Taxation: Various types, current income tax and deferred tax
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)
- Book
- Summary
- • 7 pages •
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)
IAS 37 and IAS 10 Provisions, contingencies and events after the reporting date
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
- Book
- Summary
- • 3 pages •
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
Taxation: Natural persons
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.
- Package deal
- • 2 items •
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.
Calculation of net tax payable for an individual
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.
- Book & Paket-Deal
- Summary
- • 10 pages •
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.
Income and expenditure for individuals
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.
- Book & Paket-Deal
- Summary
- • 5 pages •
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.
Close corporations, trusts and partnerships
A summary according to the learning outcomes provided Close corporations: the nature thereof and its members, distinctive features, the Companies act of 2008, contributions and interest, acquisition and disposal of interest, duties of members, cession of membership, association agreement, advantages and disadvantages. Trusts: characteristics, structure, requirements, rights and obligations and types of trusts Partnerships: definitions, characteristics, legal nature, aggregate theory, types o...
- Summary
- • 11 pages •
A summary according to the learning outcomes provided Close corporations: the nature thereof and its members, distinctive features, the Companies act of 2008, contributions and interest, acquisition and disposal of interest, duties of members, cession of membership, association agreement, advantages and disadvantages. Trusts: characteristics, structure, requirements, rights and obligations and types of trusts Partnerships: definitions, characteristics, legal nature, aggregate theory, types o...
IAS 8 Accounting policies, estimates and errors
A summary of the disclosure standard IAS 8; accounting policies and how to disclose a change in accounting policy, how to disclose changes in accounting estimates and calculate the effect thereof in prior and current financial years and how to correct different types of errors and disclose them
- Book
- Summary
- • 11 pages •
A summary of the disclosure standard IAS 8; accounting policies and how to disclose a change in accounting policy, how to disclose changes in accounting estimates and calculate the effect thereof in prior and current financial years and how to correct different types of errors and disclose them
Accounting semester 1
Contains summaries of the following: The conceptual framework, IAS 1, IAS 2, IAS 16, IAS 19, IAS 36, IAS 38, IAS 40 and IFRS 16 according the the learning outcomes for each study unit. Textbook: Gripping GAAP 2024/2025 edition
- Package deal
- • 10 items •
- IAS 23 Borrowing cost • Summary
- The conceptual framework for financial reporting • Summary
- IAS 19 (Employee benefits) • Summary
- IAS 1 Presentation of financial statements • Summary
- IAS 16 Property, plant and equipment • Summary
- And more ….
Contains summaries of the following: The conceptual framework, IAS 1, IAS 2, IAS 16, IAS 19, IAS 36, IAS 38, IAS 40 and IFRS 16 according the the learning outcomes for each study unit. Textbook: Gripping GAAP 2024/2025 edition