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@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment
These investing visuals will completely change your mind.
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🇺🇸NEW YORK TIMES
October 31, 2024
Thursday
Telegram: @grantsgouz
POV: You failed in the Exam But you actually studied for it
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Exam attendance dockets
Exam attendance dockets will be made available to download from myACCA approximately three weeks after standard entry closes.
This includes a timetable of all the exams that you are entered for, details of the desk that has been assigned to you for each paper exam, and the address of your exam centre.
Mandatory System Tests
For remotely invigilated exams only, the last mandatory system test result which must be a pass, should be taken between 5 November and before starting your exam check-in process.
For further information on cancellation eligibility criteria please visit our remote session exam post-exam options page
Amending an existing exam entry
The deadline to amend an existing exam entry is 4 November
Requests for additional support
Requests for additional support must be received by 28 October
10 Cash KPIS
Top KPIs for managing cash flow effectively:
1/ Cash Burn Rate
Description: Net cash spent by a company in a specific time frame (usually monthly or normalized to a year)
Formula: Cash Spent (monthly average) - Cash Received (monthly average)
2/ Average Days Delinquent (ADD)
Description: Measures effectiveness of collection efforts. Often used at client level to compare with others
Formula: Days Sales Outstanding (DSO) - Best Possible Days Sales Outstanding (BPDSO)
3/ Operating Cash Flow (OCF)
Description: Money generated by daily operations
Formula: Net Income + Non-Cash Expenses - Increase in Working Capital
4/ Free Cash Flow (FCF)
Description: Expands on the OCF concept by also excluding interest payments and including asset purchases
Formula: OCF + Interest Payments - Asset Purchase
5/ Overdues Ratio
Description: Measures your effectiveness of collecting cash and the quality of your receivables
Formula: Overdues / Total Receivables
6/ Days of Inventory Outstanding (DIO)
Description: Average number of days that a company holds inventory before turning it into sales
Formula: Average Inventory / Yearly Cost Of Goods Sold (COGS) x 365 days
7/ Days Sales Outstanding (DSO)
Description: Average number of days that it takes a company to collect payment for a sale
Formula: Average Account Receivables / Annual Sales x 365 days
8/ Days Payables Outstanding (DPO)
Description: Average number of days that it takes a company to pay its suppliers
Formula: Average Accounts Payable / Yearly Cost Of Goods Sold (COGS) × 365 days
9/ Cash Conversion Cycle (CCC)
Description: Days to convert inventory into cash flows from sales
Formula: DIO - DSO-DPO
10/ Cash Reserves in Days
Description: Measures how long your organization could survive if cash inflows dried up tomorrow
IFRS often gave a distorted impression of the business
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Youth Strategic Forum 2025 FULLY FUNDED💰🇲🇾
Event: Youth Strategic Forum (YSF) 2025
Location: Kuala Lumpur, Malaysia
Dates: January 1-3, 2025
Focus: Engaging youth leaders in discussions about contemporary global issues, fostering collaboration, and developing strategies for peace and resilience.
Eligibility: Open to students, professionals, and scholars aged 16-45 from all backgrounds, with no language test requirements.
Application Deadline: November 25, 2024
There is an application fee.
REGISTRATION
Channel: @grantsgouz #share #share #share
🚨 October Litigation Highlights for Major Corporates 🚨
Here’s a quick breakdown of the biggest legal battles shaking up major players this month:
📌 Tapestry vs. FTC
The FTC blocked Tapestry’s acquisition of Capri over antitrust concerns. An appeal is ongoing, but chances for Tapestry are slim.
📌 Apple Under DOJ Fire
Apple faces a DOJ lawsuit challenging its app policies. Despite the risks, Apple’s business model is expected to remain largely unaffected.
📌 Amazon's Antitrust Woes
Amazon’s in for a long fight with the FTC over monopolistic practices, with a trial set for late 2026. This could mean regulatory hurdles well into 2027.
📌 Pharmacy Benefit Managers
CVS, UnitedHealth, and Cigna’s PBM units are in hot water with the FTC over alleged anti-competitive practices—expect a lengthy legal process.
📌 Teva's $425M Settlement
Teva has settled a False Claims Act case for $425M, significantly reducing a potential $10B liability.
📌 Supreme Court & Section 230
The Supreme Court might reconsider liability protections for tech companies, putting Google, Meta, and others on notice.
📌 Nexstar's Fight with FCC
Media giant Nexstar is likely to overturn FCC ownership rules, which could lead to more media consolidation.
📌 TD Bank's Growth Limits
Following a $3B+ fine for money laundering violations, TD Bank’s U.S. growth is now capped, potentially impacting future expansions.
📌 SEC Short-Sale Rule Challenge
Hedge funds may successfully overturn recent SEC rules on short-sale disclosures, preventing increased transparency requirements.
📌 McDonald’s Price-Fixing Case
McDonald’s has filed a lawsuit against beef suppliers over alleged price-fixing. Settlements are likely in the near future.
Stay tuned for more updates on how these cases develop and the potential impacts on market strategies and stock performance! 📈💼
Exams take place
Exams will take place between 2-6 December
Centre complaints closing date
Centre complaints must be received by 10 December
Mitigating circumstances closing date
Notifications of mitigating circumstances must be submitted by 17 December
Exam cancellations
Cancellation requests must be received by 18 December
Exam results
Exam results will be released 17 January
Standard exam entry deadline
4 November 2024
Late exam entry deadline
No late entry will be available for this session
MEGA Valuation Bundle of Resources
Aswhath Damoraran valuation checks
Louis Vuitton valuation example
DCF vs Comps vs Precedents
Valuation methodology
How to maximize value
Due diligence process
Valuation approaches
Road to equity value
WACC Components
ROIC vs WACC