Category: Study Notes

Topic notes for the CPA, CFA, ACCA and CA exams, built from the official syllabus and exam blueprints. Every note carries worked examples, comparison tables and a revision box.

CPA Audit Sampling Notes: Attributes vs Variables Sampling [Worked Examples]
Study Notes

CPA Audit Sampling Notes: Attributes vs Variables Sampling [Worked Examples]

These CPA audit sampling notes compare attributes sampling and variables sampling under AU-C 530, with two worked examples: test a control on…

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CFA Derivatives Pricing Notes: Forwards, Futures and Options Valuation [Level 1]
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CFA Derivatives Pricing Notes: Forwards, Futures and Options Valuation [Level 1]

CFA derivatives pricing covers four tools: the forward price from cost of carry, the futures price from daily settlement, the one period…

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IFSCA NISM Cyber Certification: NISM-IFSCA-02A and 02B Guide [2026]
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IFSCA NISM Cyber Certification: NISM-IFSCA-02A and 02B Guide [2026]

IFSCA has made NISM cyber security certification mandatory for designated officers and specified employees of GIFT IFSC regulated entities. This guide covers…

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ATX Corporate Tax Planning Notes: Group Relief, Degrouping and Profit Extraction
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ATX Corporate Tax Planning Notes: Group Relief, Degrouping and Profit Extraction

ATX corporate tax planning turns group relief, consortium relief, degrouping charges, close company rules and overseas provisions into exam marks. This note…

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CPA Contingencies Notes: ASC 450 Loss Contingencies and Subsequent Events [Worked Examples]
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CPA Contingencies Notes: ASC 450 Loss Contingencies and Subsequent Events [Worked Examples]

These CPA contingencies notes cover ASC 450 loss contingencies and ASC 855 subsequent events, with the probable, reasonably possible and remote ladder,…

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CFA Capital Structure Notes: WACC, Modigliani-Miller and Optimal Structure [Level 1]
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CFA Capital Structure Notes: WACC, Modigliani-Miller and Optimal Structure [Level 1]

These CFA capital structure notes cover the WACC, the Modigliani-Miller propositions, trade-off and pecking order theories, and optimal and target capital structures.…

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Free Microsoft Exam Vouchers: Data Days Deals, Deadlines and How to Claim [2026]
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Free Microsoft Exam Vouchers: Data Days Deals, Deadlines and How to Claim [2026]

Microsoft Data Days offers free Microsoft exam vouchers for DP-800, DP-700 and DP-600, plus 50 percent off PL-300, DP-900, DP-420 and DP-300.…

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AIP-C01 Exam Guide: Domains, Cost, Passing Score and a Study Plan [2026 Guide]
Study Notes

AIP-C01 Exam Guide: Domains, Cost, Passing Score and a Study Plan [2026 Guide]

AIP-C01 is the AWS Certified Generative AI Developer - Professional exam: 75 questions, 180 minutes, a $300 fee and a 750 passing…

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CPA Fair Value Notes: Measurement, Hierarchy Levels and Worked Examples [ASC 820]
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CPA Fair Value Notes: Measurement, Hierarchy Levels and Worked Examples [ASC 820]

CPA fair value notes explain ASC 820 fair value as the exit price to sell an asset or transfer a liability in…

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CFA Linear Regression Notes: Slope, Intercept and R-Squared [Level 1]
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CFA Linear Regression Notes: Slope, Intercept and R-Squared [Level 1]

CFA linear regression fits a line to two variables so one can predict the other. The slope shows the change in the…

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