Skip Navigation
Technical articles
- 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
- 30 May 2007
- 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
- Interpreting financial statements
- 01 Feb 2007
- Christopher Pyke, examiner for CAT Paper 6, explains how accounting ratios are an important tool for interpreting accounting statements
- Accounting for partnerships
- 18 Dec 2006
- Shawn Persaud looks at the ways in which partnerships are formed, structured and accounted for
- How to approach performance appraisal questions
- 01 May 2006
- Steve Scott gives some guidance on how to approach performance appraisal questions
- Dissolution of a partnership
- 03 Mar 2006
- Christopher Pyke, examiner for CAT Paper 6, shows that accounting for the dissolution of a partnership is relatively straightforward if a realisation account is used / Relevant to CAT Scheme Paper 6
- Adjustments to financial statements
- 21 Jan 2006
- Neil Stein explains how to treat the main possible post trial balance adjustments
- Adjustments to financial statements
- 20 Jan 2006
- It's all about achieving balance according to Neil Stein, examiner for Paper 1.1
- Dealing with debtors
- 14 Oct 2005
- Examiner for Paper 3.6 Graham Holt sets out the accounting treatment for the impairment of trade receivables/debtors
- 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
- 26 Aug 2004
- Neil Stein, examiner for Paper 1.1, explains how to calculate missing figures
- How to approach performance appraisal questions
- 28 Apr 2004
- Steve Scott, examiner for Paper 2.5, provides guidance on how to write a good exam answer for this hot topic
- 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
Back to top
