重难知识点(tricky topic)

PM Topic Explainer

TX Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Corporation Tax Groups http://live.vhall.com/446183997 /
Capital Allowances http://live.vhall.com/297943688 /
Pension contirbutions http://live.vhall.com/648961988 /
Inheritance tax http://live.vhall.com/777814106 /
Inheritance Tax http://live.vhall.com/285769236 /
Chargeable Gains Tax Reliefs http://live.vhall.com/335747122 /
Loss Reliefs http://live.vhall.com/148406134 /
VAT calculations http://live.vhall.com/434679297 /

FR Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Financial instruments http://live.vhall.com/671126331 /
Deferred tax http://live.vhall.com/863846874 /
Revenue from contracts with customers http://live.vhall.com/225783112 /
Leases http://live.vhall.com/242765611 /
Recognition and measurement http://live.vhall.com/904301310 /
Impairment of Assets http://live.vhall.com/737637843 /
Analysis and interpretation http://live.vhall.com/850992339 /
Accounting for goodwill - Consolidation adjustments http://live.vhall.com/813142450 /

AA Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Corporate Governance: http://live.vhall.com/802941896 http://live.vhall.com/589584493
Audit risk and planning final: http://live.vhall.com/956262034 http://live.vhall.com/302539910
Automated tools & techniques: http://live.vhall.com/790146166 /
Internal Controls and Tests of Controls: http://live.vhall.com/168993464 http://live.vhall.com/672324114
Audit procedures: http://live.vhall.com/645560321 http://live.vhall.com/255296589
Auditors report: http://live.vhall.com/273364483 http://live.vhall.com/353492932
Internal Audit: http://live.vhall.com/894144921 /
Analytical Procedures: http://live.vhall.com/350597085 http://live.vhall.com/444000646
Tricky topic - Substantive procedures : / http://live.vhall.com/696046583

FM Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Working Capital management.mp4 http://live.vhall.com/677127279 /
Accounts Receivables Management - Analysing Debt Factor http://live.vhall.com/848209963 /
Effect on Financial Position of Issuing Debt or Equity http://live.vhall.com/653844241 /
Specific Cost of Capital http://live.vhall.com/257225347 /
Weighted Average Cost of Capital http://live.vhall.com/326760426 /
Business and Asset Valuations http://live.vhall.com/835347903 /
Foreign Currency Risk - External Hedging http://live.vhall.com/703338099 /

SBL Topic Explainer

SBR Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Q1 Practical guidance http://live.vhall.com/452840938 /
Deferred tax - deferred tax and group scenarios http://live.vhall.com/922711637 /
Financial Instruments (Debt Vs Equity) http://live.vhall.com/888616281 /
Financial Instruments - Financial assets http://live.vhall.com/943855902 /
Share-based payments including deferred tax implications http://live.vhall.com/619611127 /
Financial operations and consolidated financial statements http://live.vhall.com/143477456 /
Disposal of investments http://live.vhall.com/744838825 /
Application of standards to unusual situations http://live.vhall.com/199458560 /

APM Topic Explainer

ATX Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Company purchase of own shares http://live.vhall.com/499967629 /
Incorporation http://live.vhall.com/583773197 /
Takeovers http://live.vhall.com/688123687 /
Inheritance Tax http://live.vhall.com/285769236 /
VAT on land and buildings http://live.vhall.com/375665676 /
Capital gains tax vs inheritance tax http://live.vhall.com/866386554 /
VAT partial exemption http://live.vhall.com/501821406 /
Arising Vs Remittance Basis http://live.vhall.com/880391453 /

AAA Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Ethics http://live.vhall.com/345015915 /
Quality Management http://live.vhall.com/135126642 /
Audit Risk http://live.vhall.com/992583750 /
Group Audits ISA 600 http://live.vhall.com/192755114 /
Audit Procedures http://live.vhall.com/647589377 /
Reporting http://live.vhall.com/635518191 /
Assurance on Prospective Financial Information http://live.vhall.com/956126012 /
Current Issues http://live.vhall.com/401740309 /

AFM Topic Explainer

科目 ACCA总部expert tutor ACCA中国资深教学顾问
Risk Management with futures contract Pt 1 - Marking to market http://live.vhall.com/279689456 /
Risk Management with futures contract Pt 2 - Basis risk http://live.vhall.com/286246832 /
Risk Management http://live.vhall.com/324720622 /
Adjusted Present Value http://live.vhall.com/966785012 /
Black-Scholes Options Pricing (BSOP) Model http://live.vhall.com/995619861 /
Cost of Capital http://live.vhall.com/929278147 /
Valuations http://live.vhall.com/860127225 /
Corporate restructuring http://live.vhall.com/623473452 /