CHARTERED ACCOUNTANCY
North-West University (NWU)
Hier vind je de beste samenvattingen om te slagen voor CHARTERED ACCOUNTANCY. Er zijn o.a. samenvattingen, aantekeningen en oefenvragen beschikbaar.
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Samenvatting
Strategy implementation, control and evaluation
A detailed summary of strategy implementation, the core components thereof, the role of leadership in the process, the characteristics of a strategic leader, the key actions and responsibilities of a leader, leadership styles. Strategic change: definition, types, issues, causes and managing resistance to change. Strategic evaluation and general points to consider, decisional techniques and the balanced scorecard.
Amieke
Samenvatting
IAS 12 Taxation: Various types, current income tax and deferred tax
PopulairA summary of different types of taxes, current income tax (calculation, taxable vs accounting profits, temporary and permanent differences, provisional tax payments, presentation and disclosure) and deferred tax (definitions, measurement on the income statement method and the balance sheet method, calculation of the tax base of an asset and a liability, creating deferred tax assets and liabilities and presentation of deferred tax)
Amieke
Samenvatting
Risk management and classification of risks
A summary of the definitions of risk and risk management, classification of risks, global focus on operational risk, the risk management framework, strategy and process, operational risk management structures and culture. Risk identification and evaluation: procedures, mitigating controls and pillars of risk control.
Amieke
Voordeelbundel
Taxation: Natural persons
Summaries about how natural persons are taxed. The tax framework, gross income definition and court cases, general deduction formula and court cases, income and expenditure.
Amieke
Samenvatting
Calculation of net tax payable for an individual
A summary of the tax base, tax rate structure and tax liability. The tax framework for individuals, rebates, gross income (definition and court cases), special inclusions and exempt income. Summarized according to the learning outcomes provided for this study unit.
Amieke