January 2007
Technical articles
- Accounting for partnerships
- by Shawn Persaud
- relevant to CAT Scheme Papers 3, 6, Professional Scheme Paper 1.1
- Finance Act 2006
- by David Harrowven and Rory Fish
- relevant to new ACCA Qualification Papers F6 (UK) and P6 (UK)
- Testing, testing, one, two, three
- by Gareth Owen
- relevant to all new ACCA Qualification papers
- Examiner's approach to Paper F6 (UK)
- by David Harrowven
- relevant to new ACCA Qualification Paper F6 (UK)
- Examining evidence
- by Connie Richardson
- relevant to Papers 2.6, 3.1, ACCA Qualification Papers F8 and P7
- Examiner's approach to Paper F5
- by Geoff Cordwell
- relevant to new ACCA Qualification Paper F5
- IAS 19, Employee Benefits
- by Graham Holt
- relevant to Paper 3.6 (INT) and ACCA Qualification Paper P2 (INT)
- Rich pictures in soft systems methodology
- by George Bakehouse, Tony Wakefield, Kevin Doyle, Tom Barnes and Mark Clinton Jones
- relevant to Professional Scheme Paper 3.4
Feature articles
- News in brief - January 2007
- A selection of news stories
- Been there, done that
- ACCA members share the benefits of hindsight with Lesley Meall
- The future of the accountant
- Sarah Perrin talks to key figures in accountancy from around the world to find out what future lies in store for the finance profession
- Accountants qualify for the boardroom hot seat
- The Institute of Directors will offer ACCA members the opportunity to study for a new professional qualification specifically for directors
- ACCA and ECSAFA agree partnership on African audit
- A partnership aimed at strengthening the regulation of the auditing profession in Sub-Saharan Africa has been formally agreed by ACCA and ECSAFA
- ACCA achievement awards celebrated at WCOA
- The winners of the ACCA Achievement Awards 2006 were announced by ACCA deputy president Gillian Ball at the World Congress of Accountants (WCOA) in Istanbul, Turkey, on 14 November 2006
- New IFAC president blasts global deprivation
- The new president of IFAC, Fermin del Valle, blasted world poverty and deprivation at the first plenary session of the World Congress of Accountants
- Getting to know you
- We report on the key findings of the recent reader survey and announce the prize competition laptop winners
- A snapshot of company reporting
- The way in which organisations gather, record, and report information is the focus of a new report issued by ACCA
- Above and beyond
- June 2006 session prizewinners share their success stories
- Global markets key to future world stability and prosperity
- A key group of speakers at the World Congress of Accountants urged the accountancy profession to take responsibility for leading the debate on accounting standards and regulation
- Strong SMPs?
- The president of the Institute of Chartered Accountants of India has called for a global response to the needs of small practices and said that weak small practices pose a severe threat to the entire profession