Migi,CPA

Differential CPA / Did it all for the three-letter license

[Migi,CPA @MigiCpa]

Thank you, Lord!
Call me CPA!!

[Migi,CPA @MigiCpa]

Notes on joint arrangements

TP/PP = transaction price or purchase price
TC = transaction cost
NI = net income
NL = net loss
Share in dividends declared
Impairment Loss

Reference: Sir German

[Migi,CPA @MigiCpa]

BASTA WAG LANG MAGFOCUS SA ALAM NATING “HIGH YIELD TOPICS” LAHAT ARALIN KAHIT GAANO PA KADALI

[Migi,CPA @MigiCpa]

Wag din ialay ang mga basic topics such as accounting process, conceptual framework (oct 2026, may tanong about enhancing characteristics - sayang din kung di masagutan) operating segments (natanong last may 2026 and oct 2025)

[simp, CPA @luvusimp]

tip for FAR: please please wag ialay ang SME hahaha, wag niyo i last minute aral kasi lumalabas talaga siya (take it from me na ni cram days before ABE wahahaha) also balikan ang CFAS parang awa nyooo

#cpaletwt #cpale

[Migi,CPA @MigiCpa]

For FAR, I HIGHLY recommend BCV’s compre reviewer part 1 and 2. Sobrang ganda for concepts and problems. sapat na yon kahit self-reviewee ka.

Goated pa rin ang prac acc (valix) and cpar HOs. Pero for me, kayang tapatan ng compre ni sir bcv

[Migi,CPA @MigiCpa]

Notes on insurance contracts and service concession arrangements

FA = financial asset
IA = intangible asset

[Migi,CPA @MigiCpa]

LTCC

Note: sa total costs and contract price, pinagbaligtad lang sila since nagcompute muna ng total costs.

Reference: sorianotes

[Migi,CPA @MigiCpa]

@ibyanggggg_ Congrats!!

[Migi,CPA @MigiCpa]

pasensya na guys panay afar topics na sshare ko. ubusin ko lang to para matanggal na sa pader hehe

[Migi,CPA @MigiCpa]

Notes on consignment sales

Reference: CPAR (Sir Valix)

[Migi,CPA @MigiCpa]

SORAL
My technique: kinabisado ko lang yung debit side (atbr, aa, ll, lnl, exp)

Special thanks sa sorianotes.
Atbr = assets to be realized
Ltbl = liab to be liquidated
Anr = assets not realized
Lnl = liab not liquidated

Happy aral!

[Migi,CPA @MigiCpa]

Salamat 🧡

[Migi,CPA @MigiCpa]

@_calicpa @cparschoolphil Pasabit po b99. Kahit suoting ko po yung id buong testi dinner @cparschoolphil

[Migi,CPA @MigiCpa]

@Jesus185494 Workback po. Lapag niyo muna mga amounts given sa t account

[Migi,CPA @MigiCpa]

Lumabas to sa AFAR (oct 2026) workback problem. (17,200,000 yung answer sa ABE) iniba yung laman
Reference: compre reviewer 2025 edition (German&Empleo)

[Migi,CPA @MigiCpa]

ito yung tipong sskip mo muna tapos babalikan mo na lang pag last 10minutes na lang hanggang sa di na masagutan sa taranta

[Bin, CPA @anchi_maho]

familiar ba guys? may ganto similar sa abe for ms

[Migi,CPA @MigiCpa]

Pinagkaiba ng joint operation vs joint venture
Isipin lang si joao (yung artista)

J - oint
O - peration
A - assets
O - obligations (liabilities)

JV - net assets

[Migi,CPA @MigiCpa]

@chapanfan Both are good as long as nakakasagot at alam ang concepts

[Migi,CPA @MigiCpa]

@ffainaraa Dmed u

[Migi,CPA @MigiCpa]

Hello! Meron bang interesado sa REO HO batch 10? FREE na to. Delivery fee na lang sasagutin niyo. From QC ako and lalamove lang po.

Selected topics lang ang may sagot (detalyadong answer keys)

[Migi,CPA @MigiCpa]

@Jhonpng_05 Dm

[Migi,CPA @MigiCpa]

I answered it using this. Lahat ng corpo liq na problems masasagot na neto (for me)

Note: nakita ko lang ito from another studytwt. Credits sa kanya!!

[Migi,CPA @MigiCpa]

Lumabas to sa AFAR (oct 2026) workback problem. (17,200,000 yung answer sa ABE) iniba yung laman
Reference: compre reviewer 2025 edition (German&Empleo)