Technical articles
- Finance Act 2008
- 07 Jul 2008
- Tax examiners Keith Molson, David Harrowven, and Rory Fish, outline the changes made by the Finance Act 2008 for students taking exams in June or December 2009 - relevant to CAT Paper 9 (UK) and ACCA Qualification Papers F6 (UK) and P6 (UK)
- Capital gains
- 08 May 2008
- David Harrowven, examiner for Paper F6, outlines the scope of personal and corporate capital gains tax and provides some examples to illustrate key calculations
- Joint and separate assessment
- 10 Apr 2008
- Siva Subramanian Nair explains the principles of joint and separate assessment
- 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
- Finance Act 2007
- 08 Jan 2008
- The examiners for CAT Paper 9 (UK), and ACCA Qualification Papers F6 (UK) and P6 (UK) outline the updated and new areas following the introduction of the Finance Act 2007
- Benefits from employment
- 08 Jan 2008
- Assessor for Paper F6 (UK) Gordon Faragher looks at the key exam topic of taxable benefits from employment
- Value Added Tax
- 15 Oct 2007
- David Harrowven, examiner for Paper F6 (UK), provides a VAT update for students sitting the taxation paper at the December 2007 session
- 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
- Corporation tax losses - part 2
- 30 May 2007
- Corporation tax losses - part 1
- 27 Apr 2007
- In the first of two articles on how losses incurred by a company can be used against profits in the current, previous, or future accounting periods, Julie Hawkins, lecturer at Dublin Business School, focuses on trading losses
- 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
- 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
- Finance Act 2006
- 18 Dec 2006
- David Harrowven and Rory Fish look at the changes made by Finance Act 2006
- Examiner's approach to Paper F6 (UK)
- 18 Dec 2006
- David Harrowven outlines the structure of the new taxation paper
- Czech Income Tax Act 2006
- 02 Oct 2006
- Examiner for Paper 2.3 (CZE) Lenka Fialkova highlights significant changes
- Ethically speaking
- 01 Jun 2006
- ACCA demonstrates its commitment to ensuring that ethics and professional values are assessed through its unique three-pronged approach