ACCA - The global body for professional accountants

Access our newly published technical articles, which are relevant to a range of papers in the ACCA Qualification and the Foundations level

TitleRelevant to
Effective presentation and communication of information using chartsPapers MA1, MA2
and F2/FMA
BenefitsPaper F6
Chargeable gains, part 1 and part 2Paper F6
GroupsPaper F6
Inheritance tax, part 1 and part 2
Paper F6
Motor carsPaper F6
Value added tax, part 1 and  part 2
Paper F6
Corporation tax
Paper P6
Corporation tax – group relief
Paper P6
Corporation tax – groups and chargeable gains
Paper P6
Exam technique and fundamental technical issues
Paper P6
Guidance on answering Section A questionsPaper P6
Improving your performance
Paper P6
Inheritance tax and capital gains tax
Paper P6
International aspects of personal taxation
Paper P6
Taxation of the unincorporated business – the existing business
Paper P6
Taxation of the unincorporated business – the new business
Paper P6
Trusts and tax
Paper P6
Summary of available articles
Paper P6



Please note:

The purpose of a technical article is to do one of the following:

  • Elaborate on a technical area in which students perform badly in the exam
  • Give extra information about areas that are newer to the syllabus, which may therefore have less coverage than more traditional areas
  • Give an examiner’s specific focus on a given topic


The articles are not intended for one sitting only, with the possible exception of taxation. Tax articles tend to be updated annually to comply with legal changes. Otherwise, we aim for a suite of articles relating to a paper.

Students should give equal attention to all articles on the website in preparation for a specific exam. Articles are not simply written to target one exam.

Since changing to the new syllabus, any articles deemed equally relevant to a new paper were carried forward. These have as much value as more recent articles.

All technical articles – whether written by examiners or other writers – are equally important as no article is published if it does not assist students in some way.

LATEST VIDEOS

PAPER F2/FMA: Accounting for labour

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Andrew Mower from Kaplan looks at tackling an exam question on accounting for labour, focusing on direct and indirect labour, remuneration methods, labour turnover and labour ratios

 

Paper F9: Lease or buy

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Chris Walsh from Kaplan outlines some useful ways to answer ACCA Qualification Paper F9 exam questions on lease or buy decisions

 

Last updated: 7 Mar 2014