ACCA

Audit, Assurance & Ethics Ethical Threats and Safeguards Identify threats to objectivity and apply safeguards. Study card → Financial Management, Investment & Valuation Foreign Exchange Hedging Reducing currency risk from future foreign-currency transactions. Study card → Accounting, Financial Reporting & IFRS Accrual Basis of Accounting Record income and expenses when they happen, not only when cash moves. Study card → Taxation & Bangladesh Compliance Residential Status for Tax Residency decides whether global income or only Bangladesh-source income is taxable. Study card → Internal Audit, Risk, Control & Compliance Internal Audit Independence Internal audit must be free from undue influence. Study card → Accounting, Financial Reporting & IFRS IFRS 15 Five-Step Revenue Model A structured model for deciding when and how much revenue to recognise. Study card → Taxation & Bangladesh Compliance Permanent Establishment A taxable fixed business presence in another country. Study card → Internal Audit, Risk, Control & Compliance Risk Appetite How much risk an organisation is willing to accept. Study card → Accounting, Financial Reporting & IFRS IFRS 16 Lease Liability Most leases create both a right-of-use asset and a lease liability. Study card → Taxation & Bangladesh Compliance Transfer Pricing Arm's Length Principle Related-party pricing should match independent-market behaviour. Study card → Internal Audit, Risk, Control & Compliance Control Design vs Operating Effectiveness A control can be well designed but poorly operated. Study card → Accounting, Financial Reporting & IFRS Inventory Net Realisable Value Inventory is measured at the lower of cost and net realisable value. Study card → Corporate Law, Governance & Secretarial Practice Separate Legal Entity A company is legally separate from its owners. Study card → Business Strategy, Leadership & Professional Skills SWOT Analysis A simple framework for strengths, weaknesses, opportunities and threats. Study card → Accounting, Financial Reporting & IFRS IAS 16 Component Depreciation Significant parts of an asset may need separate depreciation. Study card → Corporate Law, Governance & Secretarial Practice Directors' Fiduciary Duties Directors must act honestly and in the company's best interest. Study card → Business Strategy, Leadership & Professional Skills Balanced Scorecard Performance measurement beyond only financial numbers. Study card → Accounting, Financial Reporting & IFRS IAS 36 Impairment Indicator A warning sign that an asset may be worth less than its carrying amount. Study card → Corporate Law, Governance & Secretarial Practice Related Party Transaction Governance Transactions with connected persons need transparency and control. Study card → Business Strategy, Leadership & Professional Skills Professional Judgment Applying knowledge carefully in uncertain real-world situations. Study card → Accounting, Financial Reporting & IFRS IAS 37 Provision Recognition A provision is recognised only when strict conditions are met. Study card → Management Accounting, Costing & Performance Activity-Based Costing Assign overheads based on activities that drive costs. Study card → Accounting, Financial Reporting & IFRS Goodwill on Consolidation Goodwill represents the premium paid for a business beyond identifiable net assets. Study card → Management Accounting, Costing & Performance Relevant Cost Only future cash flows that change with the decision matter. Study card →