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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
- 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
- Variance investigation
- 02 Oct 2006
- Examiner for CAT Paper 7 Steve Jay considers variance investigation decisions
- Understanding the causes of variances
- 28 Apr 2006
- The main use of variances is to stimulate improved performance explains Steve Jay, examiner for CAT Paper 7
- Standard costing variance analysis
- 28 Apr 2006
- Examiner for CAT Paper 7 Steve Jay considers variance calculations and highlights some lessons that should be learnt from common mistakes made in the exam room
- Relevant costs for decision-making
- 27 May 2004
- Bev Jay explains how to measure the relevant costs for decision-making within a commercial organisation looking to
maximise the present value of future cash flows
- Performance measurement
- 08 Apr 2004
- Steve Jay, examiner for CAT Paper 7, describes what makes a good performance measure and outlines financial and
non-financial performance indicators
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