Technical articles
- Understanding corporate capacity
- 11 Sep 2008
- Pearlie Koh Ming Choo takes a look at the doctrine of ultra vires in terms of determining whether a transaction entered into by a company is valid
- Companies Act 2006
- 10 Mar 2008
- In the second of his articles on the Companies Act 2006, David Kelly, examiner for Paper F4 describes the new provisions of the Act as they relate to articles of association
- Companies Act 2006 - part 1
- 07 Feb 2008
- Examiner for Paper F4 (ENG) David Kelly focuses his attention on the aspects of the Companies Act 2006 that are important for Paper F4 (ENG and SCT) candidates to understand
- Fundamental knowledge
- 07 Feb 2008
- Gordon Faragher, assessor for Paper F6 (UK), explains why all the questions in Fundamentals level exams are compulsory
- IAS 1, Presentation of Financial Statements
- 17 Jan 2008
- ACCA education adviser Ellie Griffiths outlines the amendments to presentation and terminology following the reissue of IAS 1
- Corporate governance in Singapore
- 15 Oct 2007
- Victor Yeo provides an overview
- On international terms
- 07 Sep 2007
- student accountant details how the CAT and ACCA Qualification syllabuses will be internationalised from the December 2007 exam session, and highlights the changes to individual papers
- Mind the gap
- 27 Apr 2007
- Gareth Owen, ACCA qualifications development manager, provides guidance for students transferring to the new ACCA Qualification in August 2007
- Practical support
- 02 Apr 2007
- student accountant announces the launch of the trainee development matrix and outlines the services and support available to help students achieve their practical experience requirement
- Experience transfer
- 27 Feb 2007
- Guidance on what you can do in preparation to transfer to the practical experience requirements
- Putting theory into practice
- 01 Feb 2007
- student accountant focuses on how the practical experience requirements are closely linked to the exams and the Professional Ethics module in the new ACCA Qualification
- Testing, testing, one, two, three
- 22 Dec 2006
- ACCA qualifications development manager Gareth Owen explains how the design of the new ACCA Qualification can help students to learn more effectively
- Examiner's approach to Paper F4 (ENG)
- 03 Nov 2006
- David Kelly provides guidance on how to tackle the Corporate and Business Law paper
- Ethically speaking
- 01 Jun 2006
- ACCA demonstrates its commitment to ensuring that ethics and professional values are assessed through its unique three-pronged approach
- Company directors disqualification act 1986
- 04 Feb 2005
- Examiner for Paper F4, David Kelly, looks at the way in which the law tries to prevent unsuitable individuals from acting as company directors
- Changes in Singapore company law
- 31 Aug 2004
- Examiner for Paper 2.2(SGP) Low Kee Yang outlines the recent review of Singapore company law and regulatory framework
- Unfair preference by companies
- 30 Apr 2003
- Dr Low Kee Yang, Examiner for Paper 2.2(SGP) warns that an insolvent company should not favour one creditor over another
- Corporate tax in Botswana
- 08 May 2002
- John Leid, Examiner for Paper 3.2(BWA), provides an overview of the corporate tax system in Botswana and highlights the new developments effective from 1 July 2001