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Materials mix and yield variances

This article provides tips to help alleviate students' fear of variance analysis in the Paper F5 exams.


Support for ACCA affiliates. Advice on finding a supervisor, completing the Practical Experience Requirement and the Ethics and Professional Skills...

Welcome to FRS for SMEs

Multiple-choice questions: In order to be awarded CPD units you must answer the following five random questions correctly. If you fail the test, ...

Widening the talent pool

Diversity is great for business, and accounting professionals have a key role to play in promoting it, says Datuk Zaiton Mohd Hassan

Reform school

Online MBAs have been steadily growing in popularity among students, and an increasing number of business schools are responding to the growing demand

Incremental cash flows

FFM study guide reference E3 d) requires candidates to be able identify / evaluate relevant cash flows for investment decisions. The identification...

Finding the right supervisor for you

Your practical experience supervisor will play an instrumental role in helping you complete the practical experience requirement

Capital gains tax and property: common pitfalls

To coincide with the launch of HMRC's property sales campaign, we take a look at capital gains tax and property.

The audit of related parties and the application of professional scepticism

The audit of related party relationships and transactions is a crucial aspect in the performance of an audit of financial statements under the ...

Welcome to FRS for SMEs

ED 72 has wide-ranging implications for the future of financial reporting for SMEs. Ramesh Ruben Louis offers a guide to moving away from the PERS ...

Middle East: women in finance

Women are progressing in business in some parts of the UAE, but diversity policies are still needed to ensure they can get ahead in others, a ...

Activity-based costing

Ken Garrett demystifies the measurement and calculation of Activity-based costing

The dos and don'ts of employment income

A comprehensive round-up of the tax law surrounding employment income.

Business valuations

The primary purpose of this article is to demonstrate how to tackle a Paper P4 business valuation question. The detailed understanding of this ...

Alternative financing versus bank loans

With the allure of alternative financing on one hand and the familiarity of bank loans on the other, which way should finance professionals turn, ...

Fixed overhead absorption

A graphical explanation of fixed overhead absorption