ACCA has an Approved Learning Partners - content programme. This is the way in which ACCA quality assures a range of content from different providers designed to support study for the ACCA qualifications.
There are two levels of approval under this programme, Platinum and Gold. BPP is ACCA's sole Platinum provider. Their materials are subject to an exclusive examiner review. Materials produced by ACCA's Gold Approved Learning Partners - content are quality assured by ACCA.
For information about ACCA's Approved Learning Partners - content and to access ACCA's Content Provider Directory which has details of all ACCA's Approved Learning Partners - content as well as a wide range of materials which are not quality assured but may help to support your studies, please go to the Content Provider Directory which you can find in the Related Links section on the top left side of this page.
Yes, this is within the syllabus. It is therefore examinable, but unless the question specifically mentions that the entity has made this election, candidates should assume the default position. Candidates should treat investments in equity instruments within the scope of IFRS9 that are not held for trading as fair value through profit or loss.
A candidate should have an understanding of every element of the syllabus.
The current version of the IFRS is examinable if it has been issued before the cut-off date of 30 September.
This will depend on the question; both could be examinable.
Yes, but candidates don’t answer this type of question particularly well. It hasn’t been tested very often in the past.
Principles (eg substance over form) can be applied to a scenario and don’t refer to a particular standard. Rules are contained within standards, for example, impairment.
Yes. Candidates and tuition providers are advised to regularly review the syllabus guidance published on our website.
Yes, the relevant discount factors will be given.
Appropriate credit will be given as long as the student has answered the question and their workings are clear.
We have evidence that many candidates do not practise exam questions prior to the exam but simply read the questions and model answers together. Candidates are advised to practise the papers as if they were sitting the exam.
Yes, anything in the answer booklet is marked.
This is not a mistake. The study guide for this section of the syllabus contains the detailed learning outcomes and these all focus on the reasons behind the IFRS for SMEs and other issues related to its development. Candidates will not be asked about the detailed requirements in the standard or about how these differ from full IFRS. For this reason it was decided that the standard should not be included in the examinable documents list.
Last updated: 18 Jun 2014