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aCOWtancy — 500 episodes · page 2 of 5
Prior Period Errors
Highest and Best Use
Cost Constraints on Useful Information
Going Conern Assumption
Differential reporting
Why Worry About Interest Rates
Nature of Business Valuations
Majority & Minority Shareholdings
Gross Redemption Yield
Arbitral Process Definition
Arbitration Defintion
ICA note
Managing Cash
Managing Payables
Managing Receivables
Managing Inventory
Corporate Governance
Achieving Stakeholder Objectives
Shareholders, Directors & Agency Costs
Stakeholders
Agency Theory
Environmental Issues
NFP
EPS Example
TSR Example
Corporate Objectives
Strategy
How Financial & Management Accounting affects FM
Nature & Purpose
FM Intro
FM Behavioural Finance
Admin & Finance
Benefits of Centralised Purchasing
Separation of Ownership from Management
Tricky Question
Multiplier Effect
Deflation
Why form a Business (The 4 S's)
Data Visualisations in the Exam!
AA dec 22 Substantive test
AA December 22 Control Components
Call Option
Next Question - you need to predict exchange rates!
Optional Questions Follow
Perpetuity Different Method
Comments on the results obtained - Currency Options
Comments on Interest Rates Futures
Limited Assurance - for Exempt from Audit Companies
Explain "Not Pervasive"
ROMM- Examiners Report
Materiality - Examiners Report
Planning is Key
Client Screening
Need for Regulations
Interactive Video Alert!
Business Entity Concept for FA2
Materiality
Accruals
E3 - Exam Focus - Strategy
Why have a strategy
Key Principles - Where do they come from?
Inspect > Observe
receivabkes or payables
Cut-Off
Specific Area and Misstated
Use of Terminology
Risk Management - Pros and Cons
Conclusion
Best Delivery Company
STrategic Focus on Costs 2
Strategic Focus On Costs
Answer Headings
Exhibit 3 Commentary
Exhibit 2 Commentary
Exhibit 1 Commentary
Exhibit 4
Exhibit 3
Exhibit 2
Exhibit 1
Intro to the Question
Ratios and the Exam
Y=a + bX using Costs
Scatter Graph
SBL Q1a Part 1
Good news!
ABC
Functional Costs
Strategic, Tactical and Operational
Inventory
Cheeky MCQ
PO satisfied
Know Your Basics
IAS 37
IAS 10
IFRS 1
Control Intro
Watch the next videos on a laptop / desktop
Question on crowfunding 3
Question on crowfunding 2
Question on crowfunding