Technical articles

Technical articles

The accounting equation
This article will help you to understand what the accounting equation is and how it relates to the application of double entry bookkeeping.

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 FA/FFA, those studying FA1 and FA2 will also see prompt payment discounts, but the underlying detail of IFRS 15 will be less relevant

Exam technique

How to prepare for on-demand computer-based exams (FIA exams)
This article will guide you on the skills and exam techniques required in preparing for on-demand CBEs for FIA exams.

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

Exam support resources

Return to the exam resource finder to locate other materials to help with your studies