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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

Consolidation under MPERS

Ramesh Ruben Louis looks at how consolidation, associates and joint ventures are dealt with under the MPERS framework

Property, plant and equipment exemptions and MPERS

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

HKICPA Hong Kong FAQs

Frequently asked questions (FAQs) to do with the agreement for regognition arrangements (ARA) between ACCA and HKICPA

HKICPA Hong Kong FAQs

Frequently asked questions (FAQs) to do with the agreement for regognition arrangements (ARA) between ACCA and HKICPA

Contracts between public and private sectors operate with a ‘trust deficit’

Governments around the world have faced challenges with public procurement due to the COVID-19 crisis, testing their ability and capacity to react ...

Linear programming

Decision making is an important aspect of the Paper F5 syllabus, and questions on this topic will be common. The range of possible questions is ...

Benefits

This article is relevant to candidates sitting Paper F6 (UK) in either the June or December 2014 sittings, and is based on tax legislation as it ...

Benefits

This article is relevant to candidates sitting Paper F6 (UK) in either the June or December 2014 sittings, and is based on tax legislation as it ...

Advanced investment appraisal

Advanced investment appraisal

Meet Apollo Ekelot FCCA...

Apollo Ekelot transferred to membership in March 2009, after having completed his final exams in 2008. Now finance director of ChildFund ...

Property, plant and equipment exemptions and MPERS

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