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IASB Frame Work

Introduction IASB frame work The Framework lays out the purpose, status and scope of the document and sets out the concepts that underlie the preparation and presentation of financial statements for external users. Purpose and Status The purposes of the Framework: – Assist the board to develop future IFRS and in its review of existing […]

regulatory frame work

THE REGULATORY FRAMEWORK

International Accounting Standards Board (IASB) Introduction Each country has its own legislation governing accounting and operation of limited companies; this local legislation varies considerably form country to country ACCA will not require knowledge of local legislation for examination purposes rather it would require knowledge about (IASB) international accounting standard board which has issued a number […]

Introduction to Accounting

The purpose of financial reporting Financial reporting is a way of recording, analyzing and summarizing financial data. Financial data is the name given to the actual transactions carried out by a business e.g. sales of goods, purchases of goods, payment of expenses. These transactions are recorded in books of prime entry The transactions are analyzed […]

What is a Derivative?

Financial instrument (or an agreement b/w two people) that has a value determined by the price of something else It is not the contract itself, but how it is used, and who uses it that determines whether or not it is risk-reducing Uses of Derivatives Risk management – can use derivatives to hedge your loss […]

Purchase Requisition: Parts and Types (Part 2)

Before proceeding on type of PR as mentioned in last part (Part 1), I would go through different parts of Purchase Requisition (normally all purchasing Document have these parts)

How Credit Card Works

How credit cards corks is it so simple that you swipe the card and every thing done , let’s see what goes behind after the transaction

Redemption / Strawman / Bond Fraud

Proponents of this scheme claim that the U.S. government or the Treasury Department control bank accounts—often referred to as “U.S. Treasury Direct Accounts”—for all U.S. citizens that can be accessed by submitting paperwork with state and federal authorities.

Pyramid Schemes Fraud

As in Ponzi schemes, the money collected from newer victims of the fraud is paid to earlier victims to provide a veneer of legitimacy. In pyramid schemes, however, the victims themselves are induced to recruit further victims through the payment of recruitment commissions.

Prime Bank Note Fraud

International fraud artists have invented an investment scheme that supposedly offers extremely high yields in a relatively short period of time. In this scheme, they claim to have access to “bank guarantees” that they can buy at a discount and sell at a premium.

Nigerian Letter or “419” Fraud

Nigerian letter frauds combine the threat of impersonation fraud with a variation of an advance fee scheme in which a letter mailed from Nigeria offers the recipient the “opportunity” to share in a percentage of millions of dollars that the author—a self-proclaimed government official—is trying to transfer illegally out of Nigeria.

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