Kung marami mang leases ang lalabas sa FAR, sana sa sales and leaseback na lang kasi no-brainer na talaga yan kapag alam mo 'tong format na 'to. Literal na susundin mo lang yung table. Btw, nakita ko lang din 'tong shortcut dito. Recall niyo na para 'di makalimutan sa actual BE.
Hi, fcpas! Baka makahelp tong notes ko sa FAR kahit hanggang Leases lang. Haha. Tapusin ko if may time pa me.
Here's the link: drive.google.com/file/d/1kR8ke-…
Hi future CPAs! Sharing with you my digital handwritten lecture notes 💗 AUD, MS, Tax from Pinnacle and AFAR based on CPAR lectures
AFAR: drive.google.com/file/d/1vGA2AC…
MS: drive.google.com/file/d/1Gp_0jd…
TAX: drive.google.com/file/d/17lWFCj…
AUD: drive.google.com/file/d/1_ZS3l4…
Concept to Remember: MS
Topic: General Rules in FS Analysis
1. The higher the ratio, the better.
(e.g. Current Ratio)
2. The shorter the period, the better.
(e.g. Average Age of Inventory)
3. Use the average amount for the REAL account when compared to a nominal account
Guys skl, for Leases, sobrang saya ng Sales and Leaseback pag nalaman mo ‘yung table. Todo aral ako sa Leases pero isa lang lumabas nitong Oct 2025 BE tapos Sales and Leaseback pa kaya ez point!
Ito notes kooo. Kung sino man po nakadiscover ng table, salamat sa buhay niyo!! 👑🧎♀️
ang tumatakbo lang sa isip ko dito palagi ay:
taxable ba siya sa future? ok, deduct ko muna now, pero sa susunod itatax na siya ha? ➡️ DTL
deductible ba siya sa future? ok sige, i-tax muna now, pero sa susunod idededuct na siya ha? ➡️ DTA
GUSTO NYO BA 'TO HUHUHU
ps. inspired yung format kay @/eyesofpp kasi ang linis nung notes nya (summarized)
pps. ginaya ko yung format, (mas detailed lang) itong akin :)