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[1] Issues Papers were the vehicle the AICPA's Accounting Standards Executive Committee (AcSEC) used to present emerging practice problems to the FASB and accounting practitioners. Issues Papers generally followed a standard format: (1) background, (2) analysis of current practice, (3) review of the literature, (4) statement of issues needing ...
The Matriculation Certificate is a qualification awarded to students leaving the secondary school system of Malta and intending to matriculate into the University of Malta. ...
Management discussion and analysis or MD&A is an integrated part of a company's annual financial statements. The purpose of the MD&A is to provide a narrative explanation, through the eyes of management, of how an entity has performed in the past, its financial condition, and its future prospects.
During HKDSE, candidates also have the choice to write either the more difficult level (B2) or the standard level (B1) part of the paper, in addition to the mandatory Part A. Writing B1 allows the candidate to attain as high as level 4 in that paper, while writing B2 allows a 5**(five-double-star), the highest level obtainable.
The Higher School Certificate is an academic qualification in Mauritius awarded upon the completion of Grade 13, the final stage of secondary school.The qualification is awarded upon earning passing marks on the A-level exams administered by the Mauritius Examinations Syndicate, in conjunction with the University of Cambridge Local Examinations Syndicate of the Cambridge International ...
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Untiered papers allow any grade to be achieved. Coursework and controlled assessment tasks are always untiered. In the past mathematics qualifications offered a different set of tiers, with three. These were foundation tier at grades G, F, E, and D; intermediate tier at grades E, D, C, and B; and higher tier at grades C, B, A, and A*.
The Scottish equivalent was the O-grade (replaced by the Standard Grade). The AO-Level (Alternative Ordinary Level) was formerly available in most subject areas. Sometimes incorrectly known as the Advanced Ordinary Level, the AO-Level syllabus and examination both assumed a higher degree of maturity on the part of candidates, and employed ...