Global CPA
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SPC 05 – Understanding the Capital Structure of an SPC
Hello everyone, Global CPA here ✨✨ In the previous articles, we discussed why companies establish SPCs, how True Sale is… Read More
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SPC 04 – Who Really Controls the SPC?
Understanding Control Under IFRS 10 Hello everyone, Global CPA here ✨✨ In the previous article, we discussed one of the… Read More
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SPC 03 – True Sale or Financing Transaction?
Hello everyone, Global CPA here ✨✨ In the previous articles, we discussed why companies establish SPCs and issue ABCP, as… Read More
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SPC 02 – Legal Transfer vs Economic Substance Under IFRS
From legal transfer to accounting substance under IFRS Hello Everyone, this is Global CPA✨✨ Today, let’s talk about ABCP structures… Read More
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SPC 01 – Why Companies Create SPCs and Issue ABCP
Hello everyone, Global CPA here ✨✨ Recently, the overall offline retail industry has been experiencing significant pressure.Compared with online platforms,… Read More
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ACCA 06 – How I Prepared for AAA and My December Exam Experience
Hello Everyone, this is Global CPA✨✨ In my previous post, I talked about the overall study strategy I used for… Read More
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ACCA 05 – How I Changed My ACCA Study Strategy for AAA, SBL, and AFM
Hello Everyone, this is Global CPA✨✨ After my failed AFM attempt earlier in 2024, I realized something important: The study… Read More
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ACCA 04 – My AFM Failure Experience and What I Learned From It
Hello Everyone, this is Global CPA✨✨ After sharing my experiences with FR and SBR, I wanted to write honestly about… Read More
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ACCA 03 – Why I Chose SBR International and How I Passed During Audit Busy Season
Hello Everyone, this is Global CPA✨✨ After sharing my experience with the ACCA FR exam, I wanted to continue with… Read More
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ACCA 02 – How I Passed ACCA FR While Working Full-Time
Hello Everyone, this is Global CPA.✨✨ Today I would like to share how I prepared for the ACCA FR (Financial… Read More

