Professional Bodies - Latest Articles
In this article, our regular contributor Annette Smyth (known as ‘Bluewednesday’ on the forums) explains how she got through her ACCA exams.
There are often posts asking for the best way to get through the papers. The purpose of this article is to explain what helped for me, what tutors have told me and how I did it! As this is written from personal experience I have only been able to talk about the option papers that I took and have not been able to include the knowledge papers. I have also excluded…
I have seen lots of questions posted on AccountancyStudents these last few weeks about ACCA paper F8 and have received a number of emails asking me questions about this paper. AccountancyStudents are dedicated to ensuring students pass their exams, so I thought it would benefit every student of F8 to put some of the questions I have been asked in an article so others can benefit.
The key problem that students seem to have with audit papers is the fact that when they attempt a question, their answer never seems to mirror that…
Students preparing for exams in December 2008 will no doubt be hard at work studying for success on the day of the exam. A key aspect of being able to pass the paper(s) you are studying for is practising exam standard questions and understanding what the examiner is asking you. A common pitfall by students which results in failing an exam(s) is inadequate preparation. This article looks at additional and affordable revision material which students can gain access to, which is also idea for ‘on the move’ revision. The final part of the article offers…
Tom Clendon from Kaplan reviews the implications of the revised FRS3. In January 2008 the IASB issued IFRS3 (revised 2008) Business Combinations and IAS 27 (revised 2008) Consolidated and Separate Financial Statements. These standards are examinable at P2 from the December 2008 diet.
The cause of the changes to these standards is – as with many recent changes – the great cause of a further harmonisation with the US Generally Accepted Accounting Practice. There is also a new emphasis in several theoretical areas, and in turn this will have practical effects. For example…
Steve Collings takes a break from his usual articles concerning financial reporting and auditing issues and takes a look at a fundamental area of tax which students of all tax papers will be familiar with – Corporation Tax. Steve’s next taxation article looks at Capital Gains Tax for individuals.
Students studying tax papers under Finance Act 2007 (ACCA paper F6 and P6 for December 2008) will need to be aware of the various features relating to Corporation Tax. This article outlines the basic requirements of Corporation Tax and looks at a practical example…
