Technical articles
- Computer-based exams put to the test
- 19 Aug 2008
- student accountant takes a look at computer-based exams, highlighting points that you need to be aware of, and looks at the different types of questions
- Be prepared - multiple-choice questions
- 07 Jul 2008
- Examiner for CAT Paper 3 Ronnie Patton provides practical guidance on how to maximise marks in multiple-choice questions - relevant to CAT Papers 1 to 4 and ACCA Qualification Papers F1 to F3
- 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
- Research and development
- 07 Sep 2007
- Bobbie Retallack outlines the accounting treatment for research and development costs under both UK and International Accounting Standards
- 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
- Property, plant and equipment, and tangible fixed assets - part 2
- 01 Aug 2007
- In the second of two articles, Paul Robins considers revaluation of property, plant and equipment and its derecognition - outlining the differences in international and UK perspectives
- Property, plant and equipment, and tangible fixed assets
- 30 May 2007
- 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
- Accounting implications of the Singapore Companies (Amendment) Act 2005
- 02 Apr 2007
- Chng Chee Kiong, examiner for CAT Paper 6 (SGP), highlights significant changes
- IAS 10 and FRS 21, events after the balance sheet date
- 15 Mar 2007
- Neil Stein explains how events after the balance sheet date and before financial statements are issued can have important effects on financial statements
- 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
- Accounting for partnerships
- 18 Dec 2006
- Shawn Persaud looks at the ways in which partnerships are formed, structured and accounted for
- Building knowledge
- 03 Nov 2006
- Bob Souster, David Forster and Nicola Ventress guide students through the new ACCA Qualification Knowledge Module papers / RELEVANT TO NEW ACCA QUALIFICATION PAPERS F1, F2, AND F3
- Ethically speaking
- 01 Jun 2006
- ACCA demonstrates its commitment to ensuring that ethics and professional values are assessed through its unique three-pronged approach
- Five steps to multiple-choice success
- 17 May 2006
- Steve Widberg describes a five-step approach to answering multiple-choice questions
- Adjustments to financial statements
- 21 Jan 2006
- Neil Stein explains how to treat the main possible post trial balance adjustments
- Dealing with debtors
- 01 Oct 2005
- Examiner for Paper P2 Graham Holt sets out the accounting treatment for the impairment of trade receivables/debtors
- Incomplete records
- 08 Sep 2004
- Neil Stein describes instances in which incomplete records can be found
- Reporting performance
- 16 May 2003
- Neil Stein continues his series of articles on company financial statements, discussing additional statements of performance
- FRS 18, Accounting policies
- 16 Oct 2001
- Paul Robins takes a look at FRS 18, Accounting policies
- Working in partnership
- 16 Jan 2000
- Ronnie Patton compares sole trader accounts and partnership accounts
- Partnership accounts
- 16 Jan 2000
- Neil Stein looks at the preparation of partnership financial statements