知名？哪个更有有权威性？不同层次、不同需求的会计人又应该如何做选择？对财会从业人员及有意涉足 这一职业领域的人员来说，要想通过考证而有所收获，首先应了解清楚不同财会证书的适用对象及其实用 性。 一、各种会计类项目的汇总 国内资格 注册会计师/CPA 会计从业资格考试(上岗证) 会计职称考试-(中级) 会计职称考试-(初级) 注册税务师/CTA 会计职称考试-(高级) 注册资产评估师/CPV 房地产估价师 造价工程师 审计职称考试-(中级) 审计职称考试-(初级) 土地估价师 注册资产评估师(珠宝)执业资格 价格鉴证师 国外资格 ACCA/英国特许会计师 CIA/国际注册内部审计师 AICPA/美国注册会计师 CGA/加拿大注册会计师 CFA/注册金融分析师 CIMA/英国特许管理会计师 ACA/英国特许会计师 CMA(美国管理会计师)/CFM(美国财务管理 师) AIA/英国国际会计师 ASCPA/澳大利亚注册会计师 CPAAustralia/澳洲 CPA CISA/国际注册信息系统审计师 IFA/英国财务会计师 CDFA/特许公认会计师公会中文财会资格 证书 NIA/澳大利亚国家会计师 知名度指数 99.55% 99.33%
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TOMASHYK Yaroslav Date of birth Nationalities Contact details 4 September 1981 Ukrainian, Romanian / Work Permit: European Union Email: yaroslav.tomashyk@insead.edu / ytomashyk@gmail.com Mobile: + 33 6 82 06 31 96 PROFESSIONAL EXPERIENCE 2010 - 2013 EXTENT Associates LLC Co-founder of a boutique consulting firm with emphasis on finance advisory Ukraine Partner • Developed business practice from a sole-practitioner to 8 full-time and 15 outsourced subcontractors with service revenue of USD
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Recruitment, selection and training Recruitment is the process of identifying that the organisation needs to employ someone up to the point at which application forms for the post have arrived at the organisation. Selection then consists of the processes involved in choosing from applicants a suitable candidate to fill a post. Training consists of a range of processes involved in making sure that job holders have the right skills, knowledge and attitudes required to help the organisation to achieve
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| AUDIT INVESTIGATION | | Individual assignmentLecturer: Ms. NABILAH BINTI AZAHARIDONE by: KELVIN FAUSTIN SANGAWEHand in Date: 27th APRIL 2016 | | | | Table of Contents Qn1. (a) Substantive procedures 2 TRADE PAYABLES AND ACCRUALS 2 RECEIVABLES 2 Reorganisation 3 SOURCES OF INFORMATION 3 The previous year Cherry Blossom’s audit file 3 The Cherry Blossom’s Management 3 Permanent Cherry Blossom’s Audit file 3 Cherry Blossom’s Website 3 Cherry Blossom’s Competitors
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Our materials are used by students and learning providers in over 188 countries At the heart of our business is a dedicated team of over 120 skilled and innovative individuals We sell to 51 countries in Europe Our most popular qualification is ACCA, we sell our products in 168 countries We provide a wider range of CIMA exam material than any other publisher We sell to more than 350 institutions in the UK We sell to 37 countries in the Americas We sell our CIMA materials in 108 countries
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CPA firms and auditors should be very selective in accepting engagement with new clients. They have to think of potential problems they could run into that could permanently affect their reputation. Before accepting a new client, the auditor should investigate the history of the client by obtaining information about the company and the management. If this information presents a level of engagement risk that the CPA firm is comfortable with, then they can move forward with acceptance. The procedures
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Malaysia, we needed some certificates to show that we are accounting educated so that we are having the abilities to work as certain company’s accountant. Those certificates are known as ACCA, LCCA, CIMA and also MICPA. Start from few years back, Malaysia standard of requiring accountants was raised from LCCA to ACCA. With ACCA certificate, a person can consider as a professional accountant and so he or her has the ability to finish the duties. Question B In an organization, accountant plays a very
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balance sheet, where the carrying amounts are not stated higher than their recoverable amounts. Impairment of assets occurs when the recoverable amount is lower that the carrying amount. Hence, the standard requires that an entity test for impairment. (ACCA, 2008). FRS 136 is related with going concern assumption because company assumed to operate their business without insolvency for indefinite period of time, which means
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ACCOUNTING REPORT PREPARED BY BENJAMIN ARNOLD STUDENT ID: 1209002 MODULE NAME: INTRODUCTION TO ACCOUNTING MODULE CODE: AC4002 CONTENTS Introduction …………………………………………………………………………………………………………………………..03 The Income Statement of King Charles Fittings ……………………………………………………………………… 03 The Statement of Financial Position of King Charles Fittings …………………………………………………..04 Analysis of financial position ………………………………………………………………………………………05 A short report of accounting …………………………………………………………………………………………………
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Environmental Reporting & Corporate Social Responsibility Briefly discuss what is difficult about environmental reporting based on the following items Measurement Issues Transparency And Disclosure Issues Accountability Substitutability Title and Content Layout • Add your first bullet point here Corporate Social Responsibility Environmental Reporting Public disclosure by a firm of its environmental performance information, similar to the publication of its financial performance
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