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The Association of Chartered Certified Accountants (ACCA) is the global professional accounting body offering the Chartered Certified Accountant qualification (CCA). Founded in 1904, It is now the fourth-largest professional accounting body in the world, with 252,500 members and 526,000 student members.
The Institute of Chartered Accountants in Australia was the professional accounting body representing Chartered Accountants in Australia before it merged with the New Zealand Institute of Chartered Accountants to become Chartered Accountants Australia and New Zealand.
IAS 1 sets out the purpose of financial statements as the provision of useful information on the financial position, financial performance and cash flows of an entity, and categorizes the information provided into assets, liabilities, income and expenses, contributions by and distribution to owners, and cash flows.
"The objective of financial statements is to provide information about the financial position, performance and changes in financial position of an enterprise that is useful to a wide range of users in making economic decisions."
At present as per CA regulations, re-checking of answer sheets are not allowed. [12] Students were demanding this right since 2018. A protest was also called in December, 2018 but after assurance by the council and formation of a committee to review the examination process the protest was called off. [13]
Transport Layer Security (TLS) is a cryptographic protocol designed to provide communications security over a computer network, such as the Internet.The protocol is widely used in applications such as email, instant messaging, and voice over IP, but its use in securing HTTPS remains the most publicly visible.
Hori-san to Miyamura-kun (堀さんと宮村くん, lit. "Hori and Miyamura") is a Japanese manga series written and illustrated by Hiroki Adachi, under the pseudonym Hero. It was self-published as a webcomic on Hero's website, Dokkai Ahen, from February 2007 to December 2011 in a four-panel format.
Manuscript copy found among Beethoven's papers after his death, authenticity not certain HS ix WoO 40 Variations for violin and piano on Se vuol ballare from Mozart's The Marriage of Figaro in F major 1792–1793 Vienna, 1793 Eleonore von Breuning xii/103 v/2 [6] WoO 41 Rondo for Violin and Piano in G major 1793–1794 Bonn, 1808 xii/102 v/2 [6 ...