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.
Preparing a group statement of financial position
Tom Clendon, a lecturer at FTMS in Singapore, provides a brief overview.
Preparing simple consolidated financial statements
This article focuses on some of the main principles of consolidated financial statements that a Paper F3/FFA candidate must be able to understand and provides examples of how they may be tested in multiple-choice questions.
Trade receivables, irrecoverable debts and allowances for receivables.
Adjustments to financial statements
How to treat the main possible post trial balance adjustments.
Study support videos
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.
Examiner's guidance: Changes to the structure of Paper F3/FFA
A new exam format will be introduced for Paper F3/FFA from 26 February 2014 for the computer-based exam and from June 2014 for the paper-based exam. Both versions of the exam will comprise two sections: Section A containing 35 objective questions for two marks each and Section B containing two multi-task questions for 15 marks each.
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.
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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