fiscalité à l'EFC des CPA - 26e édition
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fiscalité à l'EFC des CPA - 26e édition

fiscalité à l'EFC des CPA - 26e édition


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About the Book

À sa 26e édition, ce volume poursuit son objectif d'aider les candidats CPA en continuant de présenter la synthèse des notions fiscales à maîtriser pour bien se préparer à l'EFC. Le texte court et direct permettra à l'étudiant d'identifier rapidement les éléments qu'il maîtrise déjà et ceux qui lui demanderont encore un peu d'approfondissement. À cette fin, la présentation aérée et les marges larges permettent à l'étudiant de compléter les éléments d'information fournis afin de s'approprier le contenu du volume pour qu'il devienne sa propre synthèse personnelle, son outil de travail.

Depuis sa parution, au moment de l'implantation des programmes de DESS en sciences comptables au Québec, ce volume a introduit le concept original de présenter l'information en fonction des niveaux de maîtrise associés à chacune des notions fiscales à connaître pour l'examen professionnel. Ainsi, d'un coup d'oeil rapide, l'étudiant connaît les attentes précisées dans la nouvelle grille de compétences applicable pour l'EFC de 2023 et 2024. Les références aux niveaux A, B ou C représentent donc une information précieuse autant pour l'étudiant devant maîtriser l'information au niveau des modules communs de la Grille des compétences CPA que pour celui visant à se présenter au rôle fiscal du jour 2 de l'EFC. Même depuis l'introduction de l'EFC, les références au niveau de profondeur prévu à l'EFU (l'évaluation finale uniforme des CA) ont été conservées puisqu'elles permettent aux étudiants et aux enseignants de faire un parallèle intéressant entre les attentes prévues dans les deux examens.

De plus, le volume fournit la recension de nombreuses questions d'anciens EFC et EFU dans lesquelles les divers thèmes traités ont été questionnés. Un coup d'oeil rapide à ces listes de questions permet à l'étudiant d'identifier les thèmes les plus souvent testés, lui indiquant ainsi l'importance à accorder à la maîtrise du concept fiscal en cause. Finalement, les annexes fournissent de nombreuses références croisées qui s'avéreront des plus utiles à l'étudiant.


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Product Details
  • ISBN-13: 9782897995492
  • Publisher: Amazon Digital Services LLC - Kdp
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Sub Title: Intégrant les attentes reliées à l'EFC 2023 et 2024
  • Width: 216 mm
  • ISBN-10: 2897995491
  • Publisher Date: 02 Aug 2023
  • Height: 279 mm
  • No of Pages: 234
  • Spine Width: 12 mm
  • Weight: 603 gr


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