ACCA - The global body for professional accountants

Access the latest technical articles published in Student Accountant magazine on key examinable topics to support your study

 

JANUARY 2012

Computer-based exams
Relevant to Foundation level and ACCA Qualfication Papers F1, F2 and F3

Multiple-choice questions
Relevant to Foundation level and ACCA Qualfication Papers F1, F2 and F3

Amendments to the Finance Act 2011
Relevant to Foundation level and ACCA Qualfication Paper F6 (PKN)

 

FEBRUARY 2012

Business valuations
Relevant to ACCA Qualification Paper F9

Reading the question requirements of Paper P5
Relevant to ACCA Qualfication Paper P5

Value added tax - part 1
Relevant to ACCA Qualification Paper F6 (UK)

Chargeable gains
Relevant to ACCA Qualification Paper F6 (UK)

New companies start-up relief
Relevant to ACCA Qualification Paper F6 (IRL)

Capital gains and inheritance tax
Relevant to ACCA Qualification Paper P6 (UK)

Corporation tax - part 1
Relevant to ACCA Qualification Paper P6 (UK)

Taxation of an unincorporated business
Relevant to ACCA Qualification Paper P6 (UK)

 

MARCH 2012

Partnerships
Relevant to Foundation level Paper FA2

Groups
Relevant to ACCA Qualification Paper F6 (UK)

Overseas aspect of corporation tax
Relevant to ACCA Qualification Paper F6 (UK)

Value added tax (VAT), part 2
Relevant to ACCA Qualification Paper F6 (UK)

Chargeable gains
Relevant to ACCA Qualification Paper F6 (UK)

Inheritance tax
Relevant to ACCA Qualification Paper F6 (UK)

The Performance Prism
Relevant to ACCA Qualification Paper P5

Corporation tax and groups - group relief
Relevant to ACCA Qualification Paper P6 (UK)

Taxation of an unincorporated business, part 2
Relevant to ACCA Qualification Paper P6 (UK)

International travellers
Relevant to ACCA Qualification Paper P6 (UK)

 

APRIL 2012

Introduction to microeconomics
Relevant to Foundation level Paper FAB and ACCA Qualification Paper F1

Preparing simple consolidated financial statements
Relevant to Foundation level Paper FFA and ACCA Qualification Paper F3

Relevant cash flows
Relevant to Foundation level Paper FFM

Getting to grips with spreadsheets
Relevant to Foundation level Papers MA1 and MA2

Inheritance tax – part 2
Relevant to ACCA Qualification Paper F6 (UK)

COSO's Enterprise Risk Management Framework
Relevant to ACCA Qualification Paper P1

Internal audit
Relevant to ACCA Qualification Paper P1

Strategic planning in an age of turbulence
Relevant to ACCA Qualification Paper P3

Communicating core values and mission
Relevant to ACCA Qualification Papers F1 and P3

Benchmarking
Relevant to ACCA Qualification Papers P3 and P5

The European debt crisis
Relevant to ACCA Qualification Paper P4

Share value shifting provisions
Relevant to ACCA Qualification Paper P6 (MLA)

Double tax agreements
Relevant to ACCA Qualification Paper P6 (MYS)

Corporation tax and groups - Part 2, Capital gains groups
Relevant ACCA Qualification Paper P6 (UK)

Syllabus and Study Guide update
Relevant to ACCA Qualification Paper P7

 

MAY 2012

Cash budgets
Relevant to Foundation level Paper FMA and ACCA Qualification Paper F2/

Three new tax schemes in Singapore
Relevant to ACCA Qualification Paper P6 (SGP)

Changes to the Paper F6 (SGP) and P6 (SGP) syllabuses
Relevant to ACCA Qualification Papers F6 (SGP) and P6 (SGP)

Exam technique for Paper P7
Relevant to ACCA Qualification Paper P7

 

JULY 2012   

What is a financial instrument? Part 1
Relevant to ACCA Qualification Papers F7 and P2

Making the best Options choices
Relevant to ACCA Qualification students


AUGUST 2012

Re-apportionment of service cost centre costs
Relevant to Foundation level Paper FMA and ACCA Qualification Paper F2

Tax implications of financial arrangements for motor vehicles
Relevant to ACCA Qualification Paper F6 (MYS)

Bin the clutter
Relevant to ACCA Qualification Papers F7 and P2

What is a financial instrument? Part 2
Relevant to ACCA Qualification Papers F7 and P2

Professional marks
Relevant to ACCA Qualification Papers P1 to P7


SEPTEMBER 2012

Process costing
Relevant to Foundation level Paper MA1

Finance Act 2012
Relevant to Foundation level Paper FTX (UK) and ACCA Qualification Papers F6 (UK) and P6 (UK)

Lease - operating or finance?
Relevant to ACCA Qualification Papers F7 and P2

Going concern
Relevant to ACCA Qualification Paper F8

Environmental accounting and reporting
Relevant to ACCA Qualification Paper P1

Culture and configuration
Relevant to ACCA Qualification Paper P3

Benchmarking
Relevant to ACCA Qualification Paper P5


OCTOBER 2012

Process costing – losses in process
Relevant to Foundation level Papers MA1 and MA2

Corporate governance: the board of directors and standing committees
Relevant to Foundation level Paper FAB and ACCA Qualification Papers F1 and P1

Stepping up from Paper F6 to Paper P6
Relevant to ACCA Qualification Papers F6 and P6

Examiner's approach to Paper F5 – updated
Relevant to ACCA Qualification Paper F5

Examiner's approach to Paper P4 – updated
Relevant to ACCA Qualification Paper P4

Examiner's approach to Paper P5 – updated
Relevant to ACCA Qualification Paper P5

Examiner's approach to Paper P6 (IRL)
Relevant to ACCA Qualification Paper P6 (IRL)

Examiner's approach to Paper P6 (UK)
Relevant to ACCA Qualification Paper P6 (UK)

Guidance on approach to questions in Section A of Paper P6 (UK)
Relevant to ACCA Qualification Paper P6 (UK)

Exam technique and fundamental technical issues for Paper P6 (UK)
Relevant to ACCA Qualification Paper P6 (UK)

Planning an audit of financial statements
Relevant to ACCA Qualification Paper P7


NOVEMBER 2012

Accounting for joint products
Relevant to Foundation level Paper MA2

The role of marketing
Relevant to Foundation level Paper FAB and ACCA Qualification Paper F1

Audit procedures
Relevant to Foundation level Paper FAU and ACCA Qualification Paper F8

Improve your performance
Relevant to ACCA Qualification Paper P6 (UK)

Taxation of individuals – advanced aspects
Relevant to ACCA Qualification Paper P6 (MYS)

A question of ethics
Relevant to ACCA Qualification Paper P7


JANUARY 2013

Decision trees
Relevant to ACCA Qualification Paper F5

Benefits
Relevant to ACCA Qualification Paper F6 (UK)

Motor cars
Relevant to ACCA Qualification Paper F6 (UK)

ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and its Environment
Relevant to ACCA Qualification Papers F8 (INT) and P7 (INT), and Foundation level Paper FAU (INT)

The strategic planning process - part 1, part 2
Relevant to Paper P3

Reward schemes for employees and management
Relevant to Paper P5

Amendments to the Paper P6 (CYP) syllabus
Relevant to Paper P6 (CYP)

Corporation tax
Relevant to Paper P6 (UK)

International travellers
Relevant to Paper P6 (UK)

Continue to be 'rest assured'
Relevant to Paper P7


FEBRUARY 2013

Updates to the ACCA Qualification in 2013
Relevant to all students

Amendments to the Finance Act 2012
Relevant to ACCA Qualification Paper F6 (UK)

Value chains, value networks and supply chain management
Relevant to ACCA Qualification Paper P3

Islamic finance - theory and practical use of sukuk bonds
Relevant to ACCA Qualification Paper P4

Capital gains tax and inheritance tax
Relevant to ACCA Qualification Paper P6 (UK)

Capital gains tax and groups - group relief
Relevant to ACCA Qualification Paper P6 (UK)

Corporation tax and groups - capital gains groups
Relevant to ACCA Qualification Paper P6 (UK)

Trusts and tax
Relevant to ACCA Qualification Paper P6 (UK)

Understanding the benefit arising from debit balances
Relevant to ACCA Qualification Paper P6 (CYP)

Back-to-back loans
Relevant to ACCA Qualification Paper P6 (CYP)

Building on strong foundations
Relevant to Foundation level students


MARCH 2013

Updates to the ACCA Qualification in 2013
Relevant to all students

Changes to the Paper F5 syllabus (from June 2013): what they mean to you
Relevant to ACCA Qualification Paper F5

The control environment of a company
Relevant to ACCA Qualification Papers F8 (INT) and (UK), P7 (INT) and (UK) and Foundation level Paper FAU (INT) and (UK)

Understanding the new legislation regarding intellectual property
Relevant to ACCA Qualification Paper P6 (CYP)

Understanding the four year rule for dividends between Cyprus tax resident companies
Relevant to ACCA Qualification Paper P6 (CYP)

Taxation of the unincorporated business, part 1 and part 2 
Relevant to ACCA Qualification Paper P6 (UK)


APRIL 2013

Corporation tax
Relevant to Foundation level Paper FTX (UK)

Chargeable gains, part 1 and part 2
Relevant to ACCA Qualification Paper F6 (UK)

Groups
Relevant to ACCA Qualification Paper F6 (UK)

Inheritance tax, part 1 and part 2
Relevant to ACCA Qualification Paper F6 (UK)

Overseas aspects of corporation tax
Relevant to ACCA Qualification Paper F6 (UK)

Value added tax, part 1 and part 2
Relevant to ACCA Qualification Paper F6 (UK)

Examiner approach to Paper P7
Relevant to ACCA Qualification Paper P7

Syllabus and Study Guide and exam format update
Relevant to ACCA Qualification Paper P7


MAY 2013

Revenue recognition
Relevant to ACCA Qualification Papers F7 and P2 and the Diploma in International Financial Reporting

Labuan – a comprehensive look
Relevant to ACCA Qualification Paper P6 (MYS)

Taxation of trusts in Malaysia
Relevant to ACCA Qualification Paper P6 (MYS)

Presentation and slides
Relevant to ACCA Qualification students attempting the Oxford Brookes University BSc (Hons) in Applied Accounting

Last updated: 9 May 2013