New technical articles – May 2014 | Student Accountant magazine archive | Students | ACCA Global
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Access our newly published technical articles, which are relevant to a range of papers in the ACCA Qualification and the Foundations level

TitleRelevant to
A matter of principlePaper FA2
Payback and discounted paybackPaper FFM
The pitfalls of interest deduction claims by individual taxpayers
Papers F6 (HKG) and
P6 (HKG)
Pakistan's tax lawsPaper F6 (PKN)
Share-based remunerationPaper P6 (IRL)
IAASB developmentsPaper P7
Accounting issuesPaper P7
Auditor liabilityPaper P7



Please note:

The purpose of a technical article is to do one of the following:

  • Elaborate on a technical area in which students perform badly in the exam
  • Give extra information about areas that are newer to the syllabus, which may therefore have less coverage than more traditional areas
  • Give an examiner’s specific focus on a given topic


The articles are not intended for one sitting only, with the possible exception of taxation. Tax articles tend to be updated annually to comply with legal changes. Otherwise, we aim for a suite of articles relating to a paper.

Students should give equal attention to all articles on the website in preparation for a specific exam. Articles are not simply written to target one exam.

Since changing to the new syllabus, any articles deemed equally relevant to a new paper were carried forward. These have as much value as more recent articles.

All technical articles – whether written by examiners or other writers – are equally important as no article is published if it does not assist students in some way.

Last updated: 8 May 2014