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All about budgeting – part 3

Budgeting is an essential part of planning, financial control, and performance management. It is a competency that must be acquired for anyone who ...

Materials mix and yield variances

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

The learning rate and learning effect

The purpose of this article is to summarise the history of the learning curve effect and help candidates understand why it is important, as well as...

Benefits

This article is relevant to candidates sitting TX-UK in an exam in the year 1 April 2019 to 31 March 2020, and is based on tax legislation as it ...

Benefits

This article is relevant to candidates sitting TX-UK in an exam in the year 1 April 2019 to 31 March 2020, and is based on tax legislation as it ...

Benefits

This article is relevant to candidates sitting TX-UK in an exam in the year 1 April 2019 to 31 March 2020, and is based on tax legislation as it ...

Share Buybacks

Share Buybacks - why buybacks are undertaken and concerns raised about this method of returning funds to investors

Activity-based management

We take a look at activity-based management and how to apply it to a Paper P5 exam question

Share-based remuneration

Share-based remuneration

Direct recovery of debts

Comments from ACCA to HM Revenue & Customs.

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 ...

Furlough scheme revived as England locks down

UK chancellor extends CJRS at original 80% until December, with further local grants for businesses forced to close

UK reveals extra support for business and workers

The government has announced it will significantly increase its winter support schemes to ensure livelihoods and jobs across the UK continue to be ...

Learning providers general FAQs

Questions which are frequently asked by learning providers.

Students' FAQs on transfer to membership

Frequently asked questions about becoming a member of ACCA.

MPERS and accounting for revenue

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