Technical articles
- Financial instruments
- 18 Nov 2008
- Tom Clendon discusses the facts and terminology of financial instruments, and sets some exercises to test your understanding
- Construction contracts
- 18 Nov 2008
- Bobbie Retallack outlines how to use IAS 11, Construction Contracts in an exam question
- IFRS 3, Business Combinations (Revised)
- 19 Aug 2008
- Steve Scott, examiner for Paper F7, highlights the changes from the previous IFRS 3, and shows how they will affect the Paper F7, Financial Reporting exam
- 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
- Revenue recognition
- 08 Jan 2008
- Tom Clendon describes the accounting standards that give clear guidance on how much revenue can be recognised, and when it can be recognised
- 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
- Impairment reviews
- 27 Apr 2007
- Professor of accounting at Cardiff Business School Richard Edwards outlines the circumstances in which an impairment review is required and considers the potential and pitfalls associated with this new method of financial reporting
- 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
- Examiner's approach to Paper F7
- 01 Feb 2007
- Steve Scott provides his approach to the financial reporting paper
- 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
- Ethically speaking
- 01 Jun 2006
- ACCA demonstrates its commitment to ensuring that ethics and professional values are assessed through its unique three-pronged approach
- Problem areas in group accounts
- 01 Jun 2006
- Steve Scott looks at some of the more difficult aspects of consolidation
- How to approach performance appraisal questions
- 01 May 2006
- Steve Scott gives some guidance on how to approach performance appraisal questions
- Dealing with debtors
- 01 Oct 2005
- Examiner for Paper P2 Graham Holt sets out the accounting treatment for the impairment of trade receivables/debtors
- Reporting performance
- 16 May 2003
- Neil Stein continues his series of articles on company financial statements, discussing additional statements of performance
- Deferred tax
- 01 Jul 2002
- Paul Robins describes methods for accounting for deferred tax
- FRS 18, Accounting policies
- 16 Oct 2001
- Paul Robins takes a look at FRS 18, Accounting policies