What is the ACCA?
The Association of Chartered Certified Accountants (АССА) is the largest global professional accountancy body. It was founded in 1904. ACCA’s headquarters are in London. Currently there are over 260,000 students and 110,000 members in 170 countries of the world, including 5,500 students and over 700 full ACCA members in Russia.
ACCA Professional Scheme is the key qualification of all those offered by ACCA and is rightfully regarded as one of the most highly respected and valued financial qualifications available internationally. The ACCA Qualification focuses on developing multi-faceted knowledge, skills and techniques required for modern accountancy and finance and is designed for those interested in their professional development and capable of building successful careers.
Duration – 48 hours
A The Russian tax system
1. The overall function and purpose of taxation in a modern economy
2. Different types of taxes
3. The tax regulatory framework
B Income tax liabilities
1. The scope of individual income tax
2. Income from employment
3. Income earned by individual entrepreneurs
4. Dividend and other income
5. The comprehensive computation of taxable income and individual income tax liability
6. The use of exemptions and deductions in minimising individual income tax liabilities
C Corporate profits tax liabilities
1. The scope of corporate profits tax
2. Taxable income for corporate profits tax
3. Deductible expenses and tax allowances in deferring and minimising corporate profits tax liabilities
4. The comprehensive computation of corporate profits tax liability
5. Tax accounting for corporate profits tax
D Value added tax (VAT)
1. The scope ...
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ул. Дубининская, д.53,стр. 7