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August 2007

Technical articles

  • Property, plant and equipment, and tangible fixed assets - part 2
  • by Paul Robins
  • relevant to ACCA Qualification Papers F3 and F7
  • Corporation tax
  • by Rory Fish
  • relevant to ACCA Qualification Paper P6 (UK)
  • Answering theory-based questions
  • by Beverley Lee
  • relevant to CAT Paper 5
  • How to tackle audit and assurance case study questions - part 1
  • by Lisa Weaver
  • relevant to ACCA Qualification Paper P7

Feature articles

  • ACCA event in Hong Kong
  • Vice President Al Gore to address ACCA event in Hong Kong
  • How did I end up here?
  • You may have no idea where your accounting qualification will take you, but you can be sure it will be an interesting and rewarding journey. Lesley Meall talks to ACCA members about the decisions that shaped their careers
  • GAAP requirement to be lifted for non-US companies
  • The US SEC has voted to propose permitting non-US companies to file their accounts according to IFRSs
  • Results redesign
  • Judith Bennett, head of exams at ACCA, provides guidance on how students’ results and exam entry forms are changing from August 2007
  • Reading and planning time
  • ACCA is introducing reading and planning time for all three-hour exams from the December 2007 session. Gareth Owen, ACCA qualifications development manager, explains how students can make the most of this additional time
  • Degree of satisfaction
  • Victoria Ashton speaks to ACCA student Tiago Torres about why he chose to take the Oxford Brookes degree, and how it benefited both his personal development and his employer, BP
  • Making the right choice
  • ACCA qualifications development manager Gareth Owen provides guidance on making an informed choice about the Options papers you choose to study for the ACCA Qualification
  • Finding a balance
  • Job, studies, family, friends, hobbies... Calum Robson wonders how ACCA students do it
  • Meet the president
  • student accountant talks to new ACCA president Gill Ball to find out more about her, and what she hopes to achieve during her presidential year
  • Top technicians
  • At the December 2006 exam session, nearly 42,000 CAT scripts were written by over 19,600 candidates from 107 countries. Victoria Ashton talks to the three top scorers
  • News in briefs - August 2007
  • Accounting and business news from around the world
  • Train to gain
  • student accountant outlines the key features of the new practical experience requirements and explains what students and affiliates should do to convert to the new requirements by the end of 2007
  • Professional ethics
  • student accountant explains how the Professional Ethics module will help you to identify and resolve ethical dilemmas that you may encounter as a professional accountant
  • Professionalism and ethics events
  • As part of the launch of the ACCA Qualification, a series of 38 linked events, each with a focus on professionalism and ethics, will take place around the world during 2007

Learning centre advice

  • Setting and meeting performance objectives
  • Problem solved - manic manager
  • How to - justify a pay rise
  • Talking technology - second life
  • 3 things you should know about - transferable skills

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