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AIA Level 7 Post-graduate Diploma in Professional Accountancy (QCF) is based on the AIA Professional Level 2 papers and is deemed the equivalent level of a master's degree. In 2020, The Association of International Accountants (AIA) has surrendered its status as an Ofqual-recognised awarding organisation.
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.
A past paper is an examination paper from a previous year or previous years, usually used either for exam practice or for tests such as University of Oxford, [1] [2] University of Cambridge [3] College Collections. Exam candidates find past papers valuable in test preparation.
IFRS 1: First-time Adoption of International Financial Reporting Standards 2003 January 1, 2004: IFRS 2: Share-based Payment: 2004 January 1, 2005: IFRS 3: Business Combinations: 2004 April 1, 2004: IFRS 4: Insurance Contracts: 2004 January 1, 2005: January 1, 2023 IFRS 17: IFRS 5: Non-current Assets Held for Sale and Discontinued Operations ...
International Financial Reporting Standards, commonly called IFRS, are accounting standards issued by the IFRS Foundation and the International Accounting Standards Board (IASB). [1] They constitute a standardised way of describing the company's financial performance and position so that company financial statements are understandable and ...
ACCA was a sponsor of the AAT before breaking its links in the mid-1990s in order to form the CAT qualification. [1] The rationale behind this move was that it wanted a technician level qualification which followed the same strategic direction of the ACCA qualification, i.e. one with an international profile. [2]
IFRS 1 has been cited by Association of Chartered Certified Accountants (ACCA) as having "great practical significance" in jurisdictions that are adopting the IFRSs. [2] The standard has been endorsed by the European Commission for use in the European Union , [ 3 ] with the Commission Services finding in 2009 that the latest version of IFRS 1 ...
In addition, students are required to select two further exams, from a range of jurisdiction-based and thematic international tax subject areas. [4] The ADIT qualification structure was changed to its present form in 2015. [5] ADIT exam sessions are organised twice per year, with exams taking place in June and December.
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