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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 ...
Advanced Accounting; Corporate and other Laws; Taxation; MODULE 2. Cost and Management Accounting; Auditing and Assurance; Strategic Management & Financial Management; Students are required to obtain 40% marks in each paper and 50% marks in aggregate of all the subjects. A student can appear in either one group or both the groups at a time.
Paper 5- Financial Accounting Paper 6- Laws, Ethics & Governance Paper 8- Cost Accounting and Financial Management Paper 10- Cost and Management Accountancy Paper 12- Company Accounts and Audit Final: Paper 14- Advanced Financial Management Paper 15- Business Strategy and Strategic Cost Management Paper 17- Strategic Performance Management
Given the above, one view of the progression of the accounting and finance career path is that financial accounting is a stepping stone to management accounting. [16] Consistent with the notion of value creation, management accountants help drive the success of the business while strict financial accounting is more of a compliance and ...
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In accounting, as part of financial statements analysis, economic value added is an estimate of a firm's economic profit, or the value created in excess of the required return of the company's shareholders.
Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently." [2] Financial statements may be used by users for different purposes:
Financial accounting reports the results and position of business to government, creditors, investors, and external parties. Cost Accounting is an internal reporting system for an organisation's own management for decision making.