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May 2008
Technical articles
- The business risk-based approach to an audit and audit planning
- by Brian Pine
- relevant to CAT Paper 8 and ACCA Papers F8 and P7
- Continue to be ‘rest assured’
- by Lisa Weaver
- relevant to ACCA Qualification Paper P7
- Overhead absorption
- by Nigel Coulthurst
- relevant to CAT Paper 4
- Accounting for non-current/fixed assets
- by Ronnie Patton
- relevant to CAT Paper 3
- Interpreting financial data
- by Geoff Cordwell
- relevant to ACCA Paper F5
- Capital gains
- by David Harrowven
- relevant to ACCA Qualification Paper F6 (UK)
Feature articles
- New series of online ACCA examiner presentations
- ACCA is delighted to announce a new series of 16 examiners' approach online presentations - one for each global paper of the ACCA Qualification.
- An angel in the rough
- Accountancy firm Baker Tilly Hong Kong is backing an innovative programme that matches upcoming entrepreneurs in Hong Kong with successful business mentors
- Accountants who don't count anymore
- Lesley Meall talks to two accountants who have left the finance profession to move on to completely different things
- Single corporation tax rate for Europe?
- France will press for a single corporation tax rate across the European Union when it assumes the EU presidency in the second half of this year
- ACCA’s 103rd AGM and 2007 Annual Review
- ACCA's 103rd annual general meeting (AGM) is taking place on Thursday 15 May 2008. Following our successful web broadcast last year, trainees will again be able to watch this year's AGM live on our website
- International ambition
- Keith Warburton, founder of World Business Culture, passes on some tips and advice on different business cultures
- Better employed?
- Becoming an ACCA member gives you the opportunity to move between practice and industry, or between different industry sectors
- Put to the test
- What's the best way to present your answers in an exam? student accountant provides you with some advice
- News in brief
- A selection of short news stories from around the world
- CSR still wanting
- Malaysian plcs generally lag behind international best practices and disclosures in corporate social responsibility (CSR), revealed a pioneer 2007 survey commissioned by stock exchange Bursa Malaysia
- GRI Readers' Choice Awards - finalists revealed
- Over 1,700 people in 70 countries cast over 6,000 scores for sustainability reports entered in the inaugural Global Reporting Initiative (GRI) Readers' Choice Awards