ACCA - The global body for professional accountants

Accounting and Business magazine is a rich source of CPD. If you read it to keep yourself up to date, it will contribute to your non-verifiable CPD. If you read an article, learn something new and apply that learning in some way, it will contribute to verifiable CPD. Each month, we publish CPD technical articles - listed below - with related questions to answer. If they are relevant to your development needs, they can contribute to your verifiable CPD. One hour of CPD learning equates to one unit of CPD.


Step change
In the first of two articles on IFRS 15, Graham Holt looks at issues surrounding the definition and nature of a contract under IFRS 15
1 September 2014

Acquisitions without tears
In the third article in his series on international business, Tony Grundy explains how to make effective acquisitions
1 September 2014

Charities SORP: all change please
The Charity Commission’s Nigel Davies introduces the new framework for charity accounting and reporting
1 July 2014

All change
Don’t be fooled; changes to IAS 16, IAS 38 and IFRS 11 will have
a profound effect on some entities, explains Graham Holt
1 July 2014

International strategies
In the second article in his series on international business, Tony Grundy looks at how to develop strategies
1 July 2014

Catering to user demands
Additional performance measures can assist users in making investment decisions but they have limitations, says Graham Holt
1 June 2014

Adding value
The IASB's practice statement on management commentary and the MASB's SOP 3 provide a framework, explains Ramesh Ruben Louis
1 June 2014

International management
Starting a new series, Dr Tony Grundy discusses the factors affecting business across borders and how to manage them
1 June 2014

Finance Bill 2014: a guide
ACCA's Glenn Collins and Simon Wood take us through the key areas of the bill, including anti-avoidance and pensions reform
1 May 2014

Vexed concept
Uncomfortable questions are surfacing about the purpose and the nature of the equity method of accounting. Graham Holt explains
1 May 2014

O&P and economic value
In his second of two articles on organisational and people strategy, Dr Tony Grundy examines its effect on economic value
1 May 2014

O&P means USP
In the first of two articles on organisation and people (O&P) strategy, Dr Tony Grundy looks at what it really means in practice
1 April 2014

Profit, loss and OCI
Graham Holt explains what differentiates profit or loss from other comprehensive income and where items should be presented
1 April 2014

Keeping up to date
Graham Holt outlines the recent amendments made to nine International Financial Reporting Standards
1 March 2014

Marketing and branding
In his third article on marketing, Dr Tony Grundy examines how marketing and branding strategies create economic value
1 March 2014

Financial CSI is on the rise
Forensic accountants use investigative, accounting and auditing skills to expose corporate fraud, and caseloads are soaring globally
1 March 2014

IR - the nuts and bolts
Graham Holt outlines the purpose of, and what's involved with, adopting the IIRC's new integrated reporting framework
1 February 2014

Marketing strategy 2
In this second article in our series on marketing, Dr Tony Grundy covers the main concepts for finance professionals to know
1 February 2014

Transparent and consistent
Transparency and the consistent application of IFRS in Financial reporting are key to making financial markets work smoothly
1 January 2014

Marketing strategy 1
Opening a new series of articles on key business concepts for finance professionals, Dr Tony Grundy looks at marketing strategy
1 January 2014


Realigning the framework
Graham Holt examines the discussion paper on the conceptual framework for financial reporting issued by the IASB in July
1 November 2013

Patterns of leadership
In his final article on management theories, Dr Tony Grundy looks at objectives, motivation, transformation and governance
1 November 2013

Operations management
In the fourth article in his series about management theories, Dr Tony Grundy looks at a range of operational approaches
1 October 2013

Are you complying?
Following research by ESMA, the regulatory bodies are focusing on key aspects of IAS 36, says Graham Holt
1 October 2013

Pensions tax relief (UK Finance Act 2013)
The Coalition Government has reformed pensions tax relief. David Harrowven explains the changes
1 September 2013

Knowledge-based theories
In the third article in his series about management theories, Dr Tony Grundy looks at knowledge-based approaches
1 September 2013

Capital gains tax planning with quoted shares (UK Finance Act 2013)
David Harrowven considers the current tax planning options available to the main body of UK shareholders
1 September 2013

Seeking solutions
Are we nearer an accounting solution to the problem of insurance contracts, asks Graham Holt
1 September 2013

Statutory residence test (UK Finance Act 2013)
In April 2013, the Government introduced a statutory definition of residence. In this article, David Harrowven gives an overview of the new rules
1 September 2013

Individual Savings Accounts (UK Finance Act 2013)
David Harrowven looks at current ISAs and their advantages, limits, and regulations
1 September 2013

The IP basics
Accountants advising businesses about their intellectual property rights have a new source of help, says the IPO’s Paul Storer
1 September 2013

Marginal tax rates in 2013-14 (UK Finance Act 2013)
For 2013-14 a person with income of £118,880 or more is not entitled to any personal allowance. David Harrowven explains the impact this will have on individuals
1 September 2013

Charities SORP 2015
UK-Irish GAAP changes offer an opportunity to shape charity accounting, says the Charity Commission’s Nigel Davies
1 September 2013

Workplace Pension Schemes (UK Finance Act 2013)
David Harrowven looks at the most important aspects of the guidance surrounding the new workplace pension schemes
1 September 2013

PAYE - Real Time Information (UK Finance Act 2013)
David Harrowven provides a summary of the most important aspects of RTI
1 September 2013

Lease accounting
The IASB's new exposure draft on leases could require many companies to report larger amounts of assets and liabilities on balance sheets than at present, says Graham Holt
1 July 2013

Evaluating performance
In his second article exploring the world of management theories, Dr Tony Grundy considers seven models for assessing corporate performance
1 July 2013

Equity accounting: where’s it at?
With IAS 28 now in force, it’s a good time to consider how it affects you. But be prepared – not everything in the standard is as cut and dried as might be hoped, says Graham Holt
1 June 2013

Theoretically speaking
In the first of a series of five articles on management theories, Dr Tony Grundy looks at the role these theories play generally, before kicking off with competitive strategy theory
1 June 2013

The new UK GAAP
The UK's new Financial Reporting Standards seek to introduce consistency and bring standards up to speed with today's business requirements. Graham Holt explains
1 April 2013

Impairment for financial assets
In a new impairment model for financial assets, the IASB proposes a model where credit losses are no longer recognised when incurred. Graham Holt explains
1 April 2013

Finance Bill 2013
ACCA’s Simon Wood and Barinder Chadha offer a rundown of the principal changes to the UK tax regime made by the 2013 Budget and Finance Bill
1 April 2013

With diverse practices springing up around the accounting for combined and carve-out financial statements, Graham Holt explains the fundamental principles
1 April 2013

The value of economic value
In the last in his series on economic value, Dr Tony Grundy explores value-based management and offers four case studies illustrating its effectiveness
1 April 2013

Defining moment
IAS 32 sets out to bring some much needed clarity to the definitions of assets and liabilities in relation to debt instruments, explains Graham Holt
1 March 2013

Off their trolley?
In the fourth article in his economic value added series, Dr Tony Grundy uses value and cost driver analysis to show why supermarket trolleys without coin locks make no business sense
1 March 2013

EU enforcers make common cause
For the first time regulators in the EU have agreed the areas that they will focus on when they come to review 2012 financial statements. Graham Holt explains
30 Jan 2013

Picking up the value points
Taking English football’s big four teams as his example, Dr Tony Grundy explains how to explore the value of a new business model by treating it as a value system
30 Jan 2013


Cash equivalents or not cash...
07 Dec 2012

Hedge accounting - draft alert
26 Oct 2012

Charities - trustee duties
26 Oct 2012

A matter of professional judgment
27 Sep 2012

All about EVA
03 Aug 2012

Preparing for change
22 Jun 2012

Making strategic options fly
22 Jun 2012

Welcome to FRS for SMEs
25 May 2012

The future of UK GAAP?
25 May 2012

Managing strategy
25 May 2012

APA uncovered
25 May 2012

All change for revenue accounting?
25 May 2012

Weighing up your options
27 Apr 2012

Bin the clutter
20 Apr 2012

Unpeel your competitive onion
23 Mar 2012

Covering all eventualities
23 Mar 2012

Leases - operating or finance?
23 Mar 2012

Going concern
04 Mar 2012

Strategy without the guff
04 Mar 2012

Current or non-current liability?
28 Feb 2012

Statements across frontiers?
27 Jan 2012


Impairment of goodwill and CGUs
21 Dec 2011

Tax valuation and reporting
18 Oct 2011

Furnished holiday lettings
14 Oct 2011

The complex and changing world of capital allowances
13 Oct 2011

APAs - flexible, pragmatic, certain
05 Oct 2011

How to measure fair value
23 Sep 2011

Pensions tax relief
04 Sep 2011

Assessing the risk of material misstatement
04 Sep 2011

Statutory residence test
04 Sep 2011

IAS 19 - the changes and effects
29 Aug 2011

Valuing goodwill
29 Aug 2011

Valuation of trading entities
15 Jul 2011

ATCAs - an update
01 Jul 2011

Off balance sheet activities
28 Jun 2011

Group audits - more detail
24 Jun 2011

Bribery Act
25 May 2011

Transfer pricing - OECD update
25 May 2011

IAS 16 and componentisation
25 May 2011

Hedge accounting
27 Apr 2011

Impairment of financial assets
22 Mar 2011

Presenting financial statements
21 Feb 2011

IAS 12, Income Taxes
24 Jan 2011


Leases and transition to IFRS
20 Dec 2010

Insurance contracts - the exposure draft
25 Oct 2010

Practical auditing under clarified ISAs
25 Oct 2010

The future of UK GAAP
20 Sep 2010

ISA 550, Related Parties
13 Aug 2010

ISA 200
23 Jun 2010

Accounting for leases - the future
22 May 2010

Transfer pricing
23 Apr 2010

IFRS 9, Financial Instruments
21 Mar 2010

Benefits in kind
21 Feb 2010

Clarity on ISA hotspots
21 Feb 2010

Debt free cash free
26 Jan 2010

Cashflow statements
26 Jan 2010


VAT Package 2010 (and 2011 and 2013)
23 Dec 2009

Testing times
23 Dec 2009

Revenue recognition
02 Nov 2009

Companies Act 2006
02 Nov 2009

Professional safeguards
29 Sep 2009

Audit planning in difficult times
29 Sep 2009

20 Aug 2009

Environmental duties
04 Jun 2009

High-rate help
03 Jun 2009

Finance Bill 2009
03 Jun 2009

IAS 36, Impairment of assets
21 May 2009

IFRS 1, First-time adoption
03 May 2009

Point taken
03 May 2009

Keys to a better legacy
20 Mar 2009

IAS 16, Property, plant and  equipment
20 Mar 2009

Determining residence of a trust body
02 Mar 2009

Termination payments - tax-free or tax nightmare?
23 Feb 2009

IAS 21, The effects of changes in foreign exchange rates
23 Feb 2009

Taxing the nest egg
21 Jan 2009

Last updated: 9 Sep 2014