CA Bangladesh / ICAB

Audit, Assurance & Ethics Ethical Threats and Safeguards Identify threats to objectivity and apply safeguards. Study card → Management Accounting, Costing & Performance Relevant Cost Only future cash flows that change with the decision matter. 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 → Management Accounting, Costing & Performance Break-even Point The sales level where profit is zero. 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 Tax Deducted at Source Tax collected early by deducting from payments. Study card → Management Accounting, Costing & Performance Variance Analysis Explaining why actual results differ from standard or budget. 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 VAT Input Tax Credit Registered businesses may offset input VAT against output VAT. Study card → Financial Management, Investment & Valuation Working Capital Cycle How long cash is tied up in inventory and receivables. Study card → Accounting, Financial Reporting & IFRS Inventory Net Realisable Value Inventory is measured at the lower of cost and net realisable value. Study card → Taxation & Bangladesh Compliance VAT Deducted at Source Certain buyers deduct VAT before paying suppliers. Study card → Internal Audit, Risk, Control & Compliance Internal Audit Independence Internal audit must be free from undue influence. Study card → Accounting, Financial Reporting & IFRS IAS 16 Component Depreciation Significant parts of an asset may need separate depreciation. Study card → Taxation & Bangladesh Compliance Corporate Tax Disallowance Some accounting expenses are not allowed for tax purposes. Study card → Internal Audit, Risk, Control & Compliance Root Cause Analysis Finding why a control failure really happened. 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 → Taxation & Bangladesh Compliance Permanent Establishment A taxable fixed business presence in another country. Study card → IT Audit, Cybersecurity & Information Systems General IT Controls Foundational controls that support reliable IT systems. Study card → Accounting, Financial Reporting & IFRS IAS 37 Provision Recognition A provision is recognised only when strict conditions are met. Study card → Taxation & Bangladesh Compliance Transfer Pricing Arm's Length Principle Related-party pricing should match independent-market behaviour. Study card → Business Strategy, Leadership & Professional Skills Professional Judgment Applying knowledge carefully in uncertain real-world situations. Study card → Accounting, Financial Reporting & IFRS Goodwill on Consolidation Goodwill represents the premium paid for a business beyond identifiable net assets. Study card →