Maybank Islamic Sukuk

PETALING JAYA: Maybank Islamic Bhd yesterday issued its maiden Tier 2 Capital Islamic subordinated sukuk of RM1bil, the largest single ringgit-subordinated sukuk issuance by an Islamic financial institution to date.

It said in a statement that the subordinated sukuk, which is based on the Islamic principle of musyarakah, was rated AA+IS (outlook stable) by Malaysian Rating Corp Bhd and carried a tenure of 10 years from the issue date on a 10 non-callable five basis. It is lead arranged by Maybank Investment Bank Bhd.

Maybank Group president and CEO Datuk Seri Abdul Wahid Omar said the sukuk had received “overwhelming response from investors.” The RM1bil subordinated sukuk will qualify as Tier 2 capital for Maybank Islamic for the purpose of Malaysian capital adequacy regulation.

There's more, the Maybank has a new credit card in Malaysia. These are the things you did not know about Maybankard. I suggest you compare them before you sign up for other credit cards :) Here's the link


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ACCA Pass Rate December 2010

The ACCA has done the collected the data and below is the list of ACCA December 2010 Exam Passing Rate (worldwide):-

F1 Accountant in Business 70%*
F2 Management Accounting, 60%*
F3 Financial Accounting 60%*
F4 Corporate and Business Law 44%
F5 Performance Management 41%
F6 Taxation 44%
F7 Financial Reporting 47%
F8 Audit and Assurance 38%
F9 Financial Management 40%
P1 Professional Accountant 51%
P2 Corporate Reporting 51%
P3 Business Analysis 48%
P4 Advanced Financial Management 33%
P5 Advanced Performance Management 35%
P6 Advanced Taxation 44%
P7 Advanced Audit and Assurance 34%

* Combined pass rates for paper-based and computer-based exams.

ACCA website @

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Supernatural Season 6 Episode 1

1) Looking for a site reference to Watch Supernatural s06e01 online for free and that's without any survey?
2) Watch supernatural season 6 with high quality or high definition?
3) Hassle free to watch supernatural season 6.
4) Watch Supernatural s06e01 "Exile on main street" online
5) Supernatural still starring with Jensen Ackles and Jared Padalecki as Dean and Sam Winchester.
6) Season 5 the story ended in Swan Song but in Season 6 the story started with ONE YEAR LATER! Dean has been living happily for the past ONE YEAR or did he? Sam and his grandfather will try to recruit Dean to go back into the hunting but Dean will have to choose whether to give up the live he has now or give up the option to go back hunting demons as a team with Sam and Grandpa. It is time for Dean to choose!!

Watch season 6 online here for FREE....

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ACCA December 2010 Exam Dates

ACCA Exam dates for December 2010 session:-

Monday 6 December 2010
F6 Taxation
P6 Advanced Taxation

Tuesday 7 December 2010
F4 Corporate and Business Law
P7 Advanced Audit and Assurance

Wednesday 8 December 2010
F3 Financial Accounting
F8 Audit and Assurance

Thursday 9 December 2010
F9 Financial Management
P4 Advanced Financial Management

Friday 10 December 2010
F2 Management Accounting
P5 Advanced Performance Management

Monday 13 December 2010
F5 Performance Management
P1 Professional Accountant

Tuesday 14 December 2010
F7 Financial Reporting
P2 Corporate Reporting

Wednesday 15 December 2010
F1 Accountant in Business
P3 Business Analysis

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ACCA Exam June 2010 Passing Rate

The ACCA June 2010 Exam Passing Rate is released at ACCA website on August 2010! A lot of the papers having more than 50% worldwide passing rate. Of course there are few papers that has less than 50% worldwide passing rate. The data had been gathered and tablet.... So which percentage are you??
Read the tablet "ACCA June 2010 Exam Passing Rate" here. Remember this is a worldwide tabled data gathered. For Malaysia ACCA June 2010 Exam Passing Rate, you will have to wait for the Malaysia ACCA to tablet out.

Don't let the result demoralized you! You will do better next sitting in ACCA December 2010 Exam, we will be providing you ACCA December 2010 Exam Tips very soon!

Tomorrow is a Holiday for few of the Malaysia states, maybe you can start going to have a peace of mind during the holiday a long with Merdeka day! 5 days of holiday!!!

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ACCA December Exam Tips

All the ACCA December Exam Tips that you need to get from BPP is here. Get well prepared for the coming ACCA December Exam earlier. These ACCA June Exam Tips and ACCA December Exam Tips are merely for reference, definitely not accurate at all thus do not follow ACCA June Exam Tips and ACCA December Exam Tips blindly.


  • Court structures
  • Offer and acceptance
  • Contract breach
  • Employees v independent contractors
  • Agency relationships
  • Directors duties
  • Insolvency


  • Performance Management (possibly with transfer pricing)
  • Budgeting including objectives and behavioural aspects
  • ABC
  • Pricing
  • Variances including planning & operating variances


  • Income tax involving sole trader encompassing profit adjustment and capital allowances and employed earner. Payment of tax details also required.
  • Corporation tax involving capital allowance calculation for plant and machinery and industrial building allowance. Double tax relief also tested.
  • VAT default surcharge liability.
  • Capital gains tax from individual perspective testing gift relief, entrepreneurs’ relief, part disposal, destroyed or damaged asset, exempt assets. Calculation of CGT liability involving capital losses.
  • Property income
  • Corporation tax losses


  • Q1 (25 marks): Consolidated statement of comprehensive income (P&L) and/or statement of financial position (balance sheet) with one subsidiary plus associate (including adjustments for fair values, unrealised profit, intragroup trading, goods/cash in transit, other syllabus area). Discursive part (b) on reasons for adjusting for unrealised profit or other group topic.
  • Q2 (25 marks): Accounts restatement/preparation with adjustments e.g. depreciation, current/deferred tax, inventory (stock) valuation, leases, substance over form issues, financial instruments (FV change or amortised cost), revaluations, share issues or government grants. May include EPS calculation or movement in share capital and reserves.
  • Q3 (25 marks): Interpretation and/or statement of cash flows, perhaps with written part on not-for-profit entities. Interpretation may focus on limited ratios and their interpretation (e.g. ROCE and its components). Sections of a statement of cash flows (rather than whole statement) may be tested
  • Q4 & Q5 (15 & 10 marks): One question in context of conceptual framework; other containing one or two discrete topics. Possibilities: regulatory framework, inflation, earnings per share, government grants, impairment, substance over form issues, leases or intangible assets


  • Not for profit organisations
  • CAAT
  • Corporate Governance
  • Test of Controls
  • Substantive Testing
  • Audit Reports


  • Working capital: this has always been a favourite theme; questions on inventory management and receivables management are likely here. Make sure that you are comfortable with calculating the operating cycle and explaining the concept of over-trading.
  • Investment decisions: this exam normally contains a question involving net present value (NPV), often with tax and inflation; discounted cash flow techniques can also be applied to asset replacement, capital rationing and leasing as well and one of these areas could well be tested this time. Remember that you may need to calculate a weighted average cost of capital before you calculate an NPV.
  • Sources of finance: this is a topical area, we would expect a part question on financing problems covering gearing issues and problems for small-medium sized companies. Ratio analysis is likely to feature here.
  • Business Valuations: this area is commonly tested and is a core syllabus area. You should note that in recent sittings the examiner has looked to combine different syllabus areas within the same exam question – for example asking you to calculate a cost of equity and then use it to value a company.
  • Make sure that you are also able to value debt. Finally, you need to be able to explain the efficient markets hypothesis – recent stock market volatility casts doubt on the ability of stock markets to price securities in a rational way.
  • Financial environment & Risk management: recent exchange rate and interest rate volatility could impact on a company’s financial management plans – a part question on this area could be set, with further discussion and calculations on hedging techniques.


  • Sarbanes Oxley - why a rules based system is suitable for corporate governance and comparing it to the UK combined code
  • CSR - benefits to organisations of engaging with stakeholders
  • Auditing processes - benefits of internal auditing, focussing on environmental auditing
  • Disclosure requirements under Turnbull report
  • Discussing an ethical issue using the American Accounting Association model
  • Explanation of some of the 9 principles of good governance
  • Features of an effective control system
  • Roles of different committees at board level
  • 2 Tier v unitary board structure


Section A

  • Compulsory case study including preparation of a group statement of comprehensive income (profit and loss account) (top tip) and/or statement of financial position (balance sheet) including complex group structures, continuing and discontinued activities or group disposals. This will include other accounting complications such as financial instruments, pensions, share-based payment and impairments.
  • There will also be discursive requirements on a linked accounting adjustment and social/ethical aspects of corporate reporting and the link between morality and ethics.

Section B

  • Industry question (often Q3), testing range of standards (NB: no specific knowledge of the particular industry is required)
  • Discussion question (Q4) looking at current developments in corporate reporting such as proposals relating to fair values, success/issues on implementation of IFRSs, treatment of gains and losses on pension schemes, small and medium-sized entities, management commentary, comprehensive income/presentation of financial statements, improvements in performance measurement. May also include a related computational part based on figures from a case study
  • 'Multi-part' testing a range of standards separately, such as related parties, pensions, changes in accounting policies, recognition and/or impairment of tangible and intangible assets, foreign currency transactions, leases, revenue recognition, consistency of standards with the conceptual framework, changes in accounting policies, the effect of accounting treatments on earnings per share or ratios and deferred tax implications


  • Organisational goals and culture
  • Environmental analysis
  • Business processes
  • Quality initiatives
  • Methods of organisational expansion
  • Strategies for competitive advantage
  • Portfolio analysis


  • Role and responsibility towards stakeholders: ethical issues continue to appear regularly as an optional discussion question. This is an important area to develop as a strength, since the discussion question is normally one of the easier optional questions.
  • Advanced investment appraisal: real options and adjusted present value are popular themes and were not tested in the last two sittings. Cost of capital calculations are regularly tested, make sure that you are comfortable adjusting betas for differences in gearing.
  • Acquisitions and mergers: this exam normally contains a question involving valuations which the examiner sees as a crucial part of the syllabus, and this area was not examined in June. To give this a topical twist you might be valuing a company that is splitting itself up or selling off a division.
  • Corporate reconstruction: this is a topical area; a question could also ask you to evaluate a capital reconstruction e.g. a business that is considering offering its creditors shares in order to enable it to survive.
  • Advanced risk management: foreign currency derivatives are due to be tested numerically.
  • Emerging issues: the January 2009 article by the examiner on ‘toxic assets’ indicates that this area may well be examined as a part of a question.


  • Scope of strategic performance measures in the private sector: you may be asked to draw up an income statement or budget or to compare actual performance against a benchmark. This could include the use of activity-based approaches, learning curves or optimal pricing. Once the financial data has been collated and compared, questions usually include the need to comment on these and may require discussion of non-financial indicators, additional information to improve assessment or strategies to improve performance.
  • Divisional performance and transfer pricing issues: this chapter has been a key issue in P5 exams so far, often appearing as a compulsory question. ROI, RI, EVA or even ABC could feature here. Transfer pricing has not yet been tested in a full question but has appeared both as part of optional questions, numerically, and part of the smaller compulsory question, discursively.
  • Current developments / trends in management accounting: modern management and management accounting techniques have been examined here with both JIT and TQM common topics in the previous syllabus. Knowledge of these was used to discuss the impact they would have on information systems / performance measures.
  • Alternative approaches to budgeting for control: budgeting has been a favourite essay question with your examiner, but missed out in 2008.
  • Management accounting and information systems: a question on sources of information, relevance of operational management accounting information in today’s business environment or types of management information system is possible at this sitting as it has not yet been tested in depth at P5.
  • Alternative views of performance measurement: the examiner often includes a question to evaluate an organisation against an established theoretical model. The balanced scorecard, performance pyramid and building blocks have all appeared in previous exams.
  • Performance hierarchy: linking strategic decisions to mission statements or suggesting strategic options using models such as Ansoff’s matrix or the BCG matrix lend themselves to questions containing a mixture of financial and discursive elements


Section A

  • Q1 Case study scenario involving personal tax issues.
  • Covering overseas aspects of income tax, calculation of DTR, choice of remuneration package involving share schemes, property income, capital gains.
  • Q2 Case study scenario involving group of companies; group relief, capital gains groups implications including consequences of selling a subsidiary, VAT issues of a group

Section B

  • Q3 IHT and CGT consequences of gifting wealth in lifetime or on death
  • Q4 Purchase of own shares, close companies, liquidation
  • Q5 Unincorporated business versus company, involving loss relief


  • A risk-based and/or planning scenario in the compulsory section
  • Questions based on articles published in Student Accountant in the past six months - such as recent articles on the Clarity Project and Computer Assisted Audit Techniques (CAATs)
  • A number of requirements asking for audit procedures and required evidence in respect of specific financial reporting issues (CAATs could also feature here)
  • A practice-based scenario looking at professional, ethical and quality control issues
  • A reporting scenario of some sort
  • Legal and regulatory issues affecting assurance providers, especially in the context of firms’ professional liability, money laundering and the UK Companies Act 2006 (even the IAASB Clarity Project)
  • The requirements of other forms of assurance engagement, such as Prospective Financial Information (PFI), Value for Money (VfM) studies or agreed upon procedures
  • The correct treatment of more complex accounting issues (such as employee benefits or first time adoption of IFRS) than has been seen before
  • As in June 2009 with ISA 315, specific ISAs may be examined in sufficient detail to warrant learning the key elements for regurgitation in the exam
  • Discrete topics that we have not yet seen such as subsequent events as part of evaluation and review, questions using the context of internal audit or advertising for certain engagements
  • The need to understand current issues such as globalisation, the impact of the recession on auditors, corporate governance, risk management and auditor liability.
Thanks to BPP

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ACCA Exam Results June 2010 RELEASED!

ACCA June 2010 exam result will be released tomorrow! The passing rate of this June ACCA result will be revealed soon.... You can compare the ACCA passing rate in order for you to plan which paper to take in the next coming exam.

Many have already subscribed for emailing result into their inbox tomorrow but the dateline for subscribing it already been due! Go GREEN so remember to subscribe it for the next coming exam result release....

Will ACCA June 2010 result be far better than ACCA December 2009??

In case you forget, the ACCA December 2010 exam is the last sitting for examining current syllabus! In next year 2011 ACCA will have a change of syllabus and it is applicable in 2011!!!! So get ready!!!!!

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Youtube Users making $100,000 Annually

All Rights Reserved. This message is intended only for the ordinary use by the person to whom it is addressed and may contain information that is confidential and privileged under applicable laws, or otherwise protected by work product immunity or other legal rules. DO NOT COPY THIS POST.... I am merely sharing what I had received if the author or any related parties or any authorities feel offended in any way please EMAIL ME to have this post be DELETED! Thanks!

This is a survey conducted by analytics and advertising company TubeMogul.
They found out 10 Youtube users who made themselves as youtube stars all by their hard work! These are the 10 Youtube Stars:-

1. Shane Dawson – $315,000
His most popular channel consists of his comedy skits and music video parodies.
July 2009 - 2010 Views: 431,787,450

2. The Annoying Orange – $288,000
Dane Boedigheimer is the mastermind behind the series and is also the voice of Orange.
July 2009 - 2010 Views: 349,753,047

3. Philip DeFranco – $181,000

Philip DeFranco uploads a new video onto YouTube every Monday to Thursday for his show – The Philip DeFranco Show.
July 2009 - 2010 Views: 248,735,032

4. Ryan Higa – $151,000

Ryan Higa makes comedy skits and is a video blogger who turned into a viral star with his "How to be Gangster" and "How to be Ninja" videos.
July 2009 - 2010 Views: 206,979,909

5. Fred – $146,000

Lucas Cruikshank plays "a lonely six year old named Fred" who uses his mom's video camera and posts videos on a YouTube channel.
July 2009 - 2010 Views: 200,656,150

6. Shay Carl – $140,000

As a radio DJ, Shay Carl started making comedy skits and put them on YouTube for the world to see.
July 2009 - 2010 Views: 192,309,247

7. Mediocre Films – $116,000

Greg Benson created Mediocre Films initially for a sketchy comedy TV series called "Skip TV."
July 2009 - 2010 Views: 159,030,703

8. Smosh – $113,000

Smosh is the comedy duo of Ian Hecox and Anthony Padilla, and with over 1.7 million subscribers, they make up the 5th most popular channel on YouTube.
July 2009 - 2010 Views: 154,936,876

9. The Young Turks – $112,000

The Young Turks is a political talk show that also airs on Sirius Satellite Radio. Founded and hosted by Cenk Uygur.
July 2009 - 2010 Views: 153,807,362

10. Natalie Tran– $101,000

Under the user name of communitychannel, Natalie Tran is the most subscribed to YouTube user in Australia.


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