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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
https://www.youtube.com/watch?v=XZo4xyJXCak&list=PL0o_zxa4K1BVsziIRdfv4Hl4UIqDZhXWV&pp=iAQB
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Hi, I'm Gulasal from Uzbekistan Here I'm sharing my journey in learning ACCA.
! Also, I post useful materials like video lessons, tips and audio explanations relating to ACCA and in general to Accounting
__
Also she has f1 f2 f3 f4 f5 f7 f9 certificates and preparing for f6
She is top achiever from f5
She has got f7 in a month
She has got f1 in 20 days
She knows uzbek accunting and tax
Economist / Financier / Accountant
Math / tajweed / accounting teacher
5th language is in process
/channel/acca_sb
As I promised here is the LSBF Video Courses:
F1 - Business and Technology — watch online
F2 - Management Accounting — watch online
F3 - Financial Accounting - watch online
F4 - Corporate and Business Law - watch online
F5 - Performance Management - watch online
F7 - Financial Reporting - watch online
F8 - Audit and Assurance - watch online
F9 - Financial Management - watch online
Note: if you have problems with watching I recommend to open videos on VLC program.
Some ACCA apps
Check out "ACCA Student Accountant"
https://play.google.com/store/apps/details?id=com.accaglobal.studentaccountant
Check out "ACCA Study Planner"
https://play.google.com/store/apps/details?id=com.elancelearning.acca
Check out "Insights"
https://play.google.com/store/apps/details?id=com.accaglobal.professionalinsights
Check out "ACCA AB magazine"
https://play.google.com/store/apps/details?id=com.accaglobal.AccountingBusiness.International
Check out "ACCA Virtual Careers Fairs"
https://play.google.com/store/apps/details?id=com.acp.mobileApp
Check out "ArivuPro App (CA, CS, ACCA)"
https://play.google.com/store/apps/details?id=com.arivupro.online
Check out "ACCA Online"
https://play.google.com/store/apps/details?id=com.yasiryamin.lms
Check out "Bright ACCA"
https://play.google.com/store/apps/details?id=np.edu.brightacademy
Check out "ACCA Events 2024"
https://play.google.com/store/apps/details?id=com.flockplatformmobileaccazamc.droid
Check out "ACCA Online Classes"
https://play.google.com/store/apps/details?id=com.finaco.courses
Start with a Plan: How to Decide Your Career Path After ACCA!
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Attention for exam
Don't miss your ID or padsport
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/channel/accaglobal_a
What is ad-hoc analysis?
"Ad hoc analysis is a business intelligence (BI) process designed to answer a specific business question by using company data from various sources.
With ad hoc analysis, users can extract the insight they need to make better business decisions without having to involve the IT department."
https://searchbusinessanalytics.techtarget.com/
"Ad-hoc is Latin for “as the occasion requires.” This means that with this #BI model, users can use their reporting and analysis solution to answer their business questions “as the occasion requires,” without having to request queries from IT. Naturally, ad-hoc reports can be and look as simple as a one page data table or as complex and rich as interactive tabular or cross-tab reports with drill-down and visualization features–or present themselves in the form of dashboards, heat maps, or other more advanced forms."
https://www.logianalytics.com/resources/bi-encyclopedia/ad-hoc-reporting/
IFRS vs US GAAP (key highlights)
1. Inventory Methods:
Both GAAP and IFRS allow FIFO, weighted-average cost, and specific identification methods for valuing inventories. However, GAAP also allows the LIFO method, which is not allowed under IFRS. Using the LIFO method may result in artificially low net income and may not reflect the actual flow of inventory items through a company.
2. Inventory Write-Down Reversals:
Both methods allow inventories to be written down to market value. However, if the market value later increases, only IFRS allows the earlier write-down to be reversed. Under GAAP, reversal of earlier write-downs is prohibited. Inventory valuation may be more volatile under IFRS.
3. Fair Value Revaluations:
IFRS allows revaluation of the following assets to fair value if fair value can be measured reliably: inventories, property, plant & equipment, intangible assets, and investments in marketable securities. This revaluation may be either an increase or a decrease to the asset’s value. Under GAAP, revaluation is prohibited except for marketable securities.
4. Impairment Losses:
Both standards allow for the recognition of impairment losses on long-lived assets when the market value of an asset declines. When conditions change, IFRS allows impairment losses to be reversed for all types of assets except goodwill. GAAP takes a more conservative approach and prohibits reversals of impairment losses for all types of assets.
5. Intangible Assets:
Internal costs to create intangible assets, such as development costs, are capitalized under IFRS when certain criteria are met. These criteria include consideration of the future economic benefits. Under GAAP, development costs are expensed as incurred, with the exception of internally developed software. For software that will be used externally, costs are capitalized once technological feasibility has been demonstrated. If the software will only be used internally, GAAP requires capitalization only during the development stage. IFRS has no specific guidance for software.
6. Fixed Assets:
GAAP requires that long-lived assets, such as buildings, furniture and equipment, be valued at historic cost and depreciated appropriately. Under IFRS, these same assets are initially valued at cost, but can later be revalued up or down to market value. Any separate components of an asset with different useful lives are required to be depreciated separately under IFRS. GAAP allows for component depreciation, but it is not required.
7. Investment Property:
IFRS includes the distinct category of investment property, which is defined as property held for rental income or capital appreciation. Investment property is initially measured at cost, and can be subsequently revalued to market value. GAAP has no such separate category.
8. Lease Accounting:
IFRS has a de minimus exception, which allows lessees to exclude leases for low-valued assets, while GAAP has no such exception
Land Your Dream Role at a Big 4 with an ATS- Friendly CV
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Для тех, кто заинтересован в квалификации АССА на русском
/channel/ACCAtipsUzb