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Technical articles

Discounts
This article considers the application of IFRS 15, Revenue from Contracts with Customers and the impact it will have on accounting for prompt payment discounts.
While it is most relevant to F3/FFA, those studying FA1 and FA2 will also see prompt payment discounts, but the underlying detail of IFRS 15 will be less relevant

A matter of principle
One of the outcomes on the Paper FA2 syllabus is ‘Explain generally accepted accounting principles and concepts’. This is the first of two articles that will discuss the two subparts of the outcome – ‘underlying principles’.

Partnerships
This article looks at partnerships and the associated calculations needed to attempt the relevant questions in Paper FA2.

Accounting for partnerships
The purpose of this article is to help students to develop their understanding of the topic of accounting for partnerships. As such, it covers all of the outcomes in Section H of the Study Guide for Paper FA2.

Syllabus updates

Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17
This article explains the planned updates to the ACCA Qualification syllabuses taking place as part of the process of continuous syllabus refreshment and improvement.

Changes to the ACCA Qualification and Foundation level in 2015–16
This article explains the planned updates to the ACCA Qualification syllabuses taking place as part of the process of continuous syllabus refreshment and improvement.

Exam changes from February 2014 to August 2015
The article summarises the rationale for the latest qualification developments to the Foundation level and Knowledge papers, indicating which syllabuses are affected and when, outlining specifically which areas are being amended.

Exam technique

How to answer multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks.

Computer-based exams
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA's current CBEs, and looks at the different types of questions.

Five steps to multiple-choice success
A five-step approach to answering multiple-choice questions.

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Last updated: 28 Nov 2016