sky, cpa

no way but up
prime cpa
💙 b13 | mclaude | full time reviewee

[sky, cpa @skycpa27]

☁️ ♡˗ˏ✎*ೃ˚ :May 2027 CPALE Accountability thread: :;ׂׂૢ

[; @hellob4ngsie]

RCC: VOTING REQUIREMENTS QUIZ

https://t.co/MRa3mnYhMT
https://t.co/MRa3mnYhMT
https://t.co/MRa3mnYhMT

Questions were generated via Gemini AI. Patterned from material by @abb_cpa_may2024

[sky, cpa @skycpa27]

For example: RFBT by sandystudies https://t.co/V3sQN9FHgx

[sky, cpa @skycpa27]

There are a lot of study decks in Gizmo that you could use for active recall you can use this link to register. Big help sya since kahit nakahiga ka lang pede ka na magsagot agad haha

https://t.co/bkkMj39wo1

[sky, cpa @skycpa27]

MS ☁️

Cost classifications

[Jasper Tagle @JasperTagle]

Tax Remedies Techniques, a thread.

[sky, cpa @skycpa27]

@Ariesfcpa Hii, here anytime 🤗

[theii 𐙚˚ fCPA @theii_cpa]

Remedies:

Laging - LOA : 3yrs to amend ITR
Inis - Investigation: 180D
Na - NOD: 30D
Dahil - DOD: 30D
Puro - PAN: 10D
Rush - Reply: 15D
Filing - FAN/FLD: 15D
Please - Protest: 30D (60D for reinvestigation)
Finalize - FDDA: 180D

- No Action: CTA 30D
- Denied: Appeal 30D CTA 3OD

[sky, cpa @skycpa27]

you can message me if you want to compare answers sa ho since di rin updated sagot donchh, tyyy

[sky, cpa @skycpa27]

☁️ Quick Recall: :;ׂׂૢ

DE MINIMIS BENEFITS
💙's prerec is outdated. Updated limits under RR 29-25 (Jan. 6, 2026)

PC VALUER
Performance Incentive - 12k
Christmas Gift - 6k
Vacation leave - 12 days
Actual Medical Assistance - EE: 12k, Dependents: 2k/sem

more on the replies⬇️

[Nav.CPA @nav_fCPA626]

All roads lead to PICC! ✨

[sky, cpa @skycpa27]

Laundry - 400/mo
Uniform - 8k
EE Achievement - 12k cash/noncash
Rice Allow - 2.5k/mo
+ Daily meal Allow. (OT&NS) - 30% of basic MW

[kae, cpa! @kaelestialcpa]

gizmo decks for mastery/recall

https://t.co/FfA3Cuw5AV

[sky, cpa @skycpa27]

study buddies 👀!!

Group name - prime cpas 0527
Invite link - https://t.co/AqbVEfgnbM

[sky, cpa @skycpa27]

Non-Controlling Interest

1. Fair Value Method
2. Propotionate Method

Always remember that the PROPOTIONATE METHOD is the MINIMUM.

Problem states that Fair Value Method is used but:
FVM = ₱ 100
PM = ₱ 120

NCI will be recorded at ₱120, the minimum.

[sky, cpa @skycpa27]

☁️ Quick Recall: :;ׂׂૢ

AFAR: Businesses Combination
Acquisition Method
1. Identify the acquirER
2. Determine DATE of acquisition
3. Recognize Assets acquired, Liabilities assumed, and NCI
4. Recognize and measure GOODWILL or GAIN on bargain purchase

[sky, cpa @skycpa27]

chureeeee advantage lang pagiging magaling sa math lalo na sa MS since need talaga algebra donchh

[SEVENTEEN TO FOREVER @sebonghaeIMA]

@BaddieSiNaddie Hindi talaga Math ang accounting.. Analysis po siya. Pag magaling sa math better take up engineering/physics courses. Pag magalang ka english comprehension! Accountancy!! ☺️🤭

[sky, cpa @skycpa27]

AFAR ☁️

Corporate Liquidation templates/shortcuts

[sky, cpa @skycpa27]

@ppurppleerosee freenotes po

[sky, cpa @skycpa27]

☁️ ♡˗ˏ✎*ೃ˚ :May 2027 CPALE Accountability thread: :;ׂׂૢ

[sky, cpa @skycpa27]

☁️ Quick Recall: :;ׂׂૢ

Audit Theory: Elements of Assurance Engagement - 3SECC

✧ Three-party relationship
✧ Subject Matter
✧ Sufficient and Appropriate Evidence
✧ Suitable Criteria
✧ Written Assurance Report (Conclusion)