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Showing posts with the label ArticleShow all
Transfer Pricing transfer-pricing

Transfer Pricing

What Is Transfer Pricing? "Transfer pricing is an accounting practice that represents the price at which the Subsidiaries and Divisions transfer goods and services to each other within …

Meanings of Verbs Used in Questions By Examiner In The Exam Article

Meanings of Verbs Used in Questions By Examiner In The Exam

It is important to carefully consider the question requirements when answering an exam question to ensure that you understand exactly what is being asked. In this article, we'll look at so…

What is LIBOR? Finance

What is LIBOR?

"LIBOR stands for London Interbank Offered Rate." LIBOR:  The basic rate of interest for lending between banks on the London interbank market, as well as a reference rate for setting inte…

IFRS 5 - Non-Current Asset held for sale and Discontinued Operations SBR

IFRS 5 - Non-Current Asset held for sale and Discontinued Operations

IFRS 5 deals with the accounting for non-current assets held-for-sale, and the presentation and disclosure of discontinued operations. It introduces a classification for non-current assets which i…

IFRS 13 - Fair Value SBR

IFRS 13 - Fair Value

What is IFRS 13 - Fair Value? " Fair Value is the Price that would be received to sell an asset. " OR, "A Price that is Paid to Transfer a Liability in Orderly Transactio…

Is BBA better than ACCA? Article

Is BBA better than ACCA?

Is BBA better than ACCA? This is the question that is most frequently asked by the students when they completed their Secondary or Higher Education and Planning their future. I believe, as I belo…