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Developer News. Docotic.Pdf 5.8 brings text drawing and extraction improvements · Jpeg2000.Net 2.0 brings speed and memory consumption improvements ... forget that the exam begins with three testlets of multiple-choice questions that not only test taxation topics but also business law topics BUSINESS LAW TOPICS To learn law topics, use the same approach as demonstrated for the income tax area Learn by doing the questions The advantage here is that the simulations test only tax topics, not law topics You are now preparing for any area that currently is 100% multiple-choice Law topics do not change as frequently as the income tax area If you took two business law classes in college, you should have covered most of the topics, with one exception ethics and professional and legal responsibilities Don t underestimate the area of ethics and professional and legal responsibilities This area represents 15-20% of the total exam points College business law courses do not cover this area The topic is presented in auditing textbooks. It has different implications depending upon whether the acquirer has a preexisting equity interest in the acquiree (in which case, prior to attaining control in the acquiree, the equity interest in the acquiree may be accounted for either as a financial asset in accordance with IAS 39, or as an associate under IAS 28, or as a joint venture under IAS 31, as appropriate), subsequently, upon further increase in equity interest in the acquiree in stages, once the equity ownership in the acquiree reaches the (trigger) point when control is achieved, the acquirer must remeasure its previously held equity interest in the acquiree at fair value on the acquisition date and recognize the resulting gain or loss, if any, in profit or loss. Review your audit textbook, making sure it is not more than two years old Another useful reference source is the AICPA Web site Go to the ethics section of the wwwaicpaorg Web site and click on ethics Read the AICPA Code of Professional Conduct and the ethics quizzes You just might see some of the same questions on your CPA exam Avoid overpreparing for the contract area Business law professors spend entire courses on contract issues Remember, the CPA exam tests candidates knowledge as it relates to the skills needed by accountants and auditors, not lawyers Contracts issues are tested, but they comprise only a small portion of the law points Don t leave home without your SEC knowledge The 1933 and 1934 securities acts are extensively tested Go to the SEC Web site (wwwsecgov) and skim, do not read, the Securities Acts. .net tiff to pdf converter Convert Tiff To Pdf - CodeProject
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