ACCA: Technical articles

This topic is covered in the Strategic Business Leader syllabus. The purpose of this podcast is to introduce this topic and give some pointers as to what the important themes are in terms of teaching and learning.

This two-part podcast aims to give clarity on the level of response that is required in a APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. This episode follows on from the first part, which gave examples of weak answers, and this one will discuss two possible pass standard solutions to this question.

This two-part podcast aims to give clarity on the level of response that is required in a APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. This part will present and discuss two possible poor solutions to this question.

This podcast focuses on assertions as identified by ISA 315 (Revised 2019) and also provides useful guidance to candidates on how to tackle questions dealing with these.

The board of directors forms one of the pillars of a robust corporate governance framework. Recent academic literature suggests that one of the ways to enhance corporate governance, arguably, is to diversify the board and this is included in the Strategic Business Leader syllabus. This podcast explores the concept of board diversity and how it may benefit the organisation, as well as the possible costs of board diversity and the current regulatory initiatives that apply to it.

In 2013, the International Integrated Reporting Council (IIRC) released the first version of its framework for integrated reporting. The framework established principles and concepts that govern the overall content of an integrated report. This podcast explores the content, uses and impact of the integrated report framework.

This two-part podcast aims to give clarity on the level of response that is required in an APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. The first part of this podcast gave examples of weak answers, and this one will discuss two possible pass standard solutions to this question. Before listening, it is essential to have read the scenario and requirement for Question 1, part (b) (i) of the March 2021 APM exam and it...

Public sector governance is covered in the Strategic Business Leader syllabus. The purpose of this podcast is to introduce this topic and give some pointers as to what the important themes are in terms of teaching and learning. It explores agency in the public sector, forms of organisation, political influence and stakeholders.

In 2013, the International Integrated Reporting Council (IIRC) released the first version of its framework for integrated reporting. The framework established principles and concepts that govern the overall content of an integrated report. This podcast examines the framework in detail, including the key components of an integrated report and its focus on relationships with stakeholders.

The board of directors forms one of the pillars of a robust corporate governance framework. Recent academic literature suggests that one of the ways to enhance corporate governance is to diversify the board and this is included in the Strategic Business Leader syllabus. This podcast attempts to elaborate on this topic by first introducing the concept of board diversity and how it may benefit the organisation, followed by a discussion of the possible costs of board diversity and a comment on...

Learning outcome F4c of the Financial Management (FM) syllabus is as follows: Describe the significance of investor speculation and the explanations of investor decisions offered by behavioural finance. The learning outcome is at intellectual level 1, meaning that knowledge and comprehension of this topic is required. This podcast briefly looks at what behavioural finance is and some important terms related to behavioural finance which students should know.

IAS® 38 Intangible Assets is one of the key standards in the Financial Reporting (FR) exam, covering how companies should account for intangible assets. This standard can be examined in all sections of the exam. A well-prepared candidate needs to be able to understand and explain the key principles of the standard, in addition to preparing calculations.

The audit of group financial statements is an area frequently examined in the Advanced Audit and Assurance examination. It can be tested at any stage of the audit cycle and therefore in any section of the examination. It is important that candidates are able to identify risks arising from aspects of group audits and the responsibility of auditors in this regard. This podcast focuses on the key areas of group audit, highlighting sections of ISA 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). Candidates should be familiar with the standard prior to sitting the Advanced Audit and Assurance exam.

This podcast focuses on the nature and importance of market and customer segmentation, an aspect of strategic analysis which is covered within Section C of the Strategic Business Leader syllabus.

‘Relevant costs’ can be defined as any cost relevant to a decision. A matter is relevant if there is a change in cash flow that is caused by the decision. This podcast looks at the different kinds of costs that can be considered as either relevant or irrelevant, and then considers some specific examples that might be found in an exam question.

Syllabus area E4 of the SBL study guide requires students to discuss, assess and evaluate the security of IT systems. This podcast explains why these skills are crucial for those seeking to become effective strategic business leaders and demonstrates how they can be applied in practice.

In this episode we talk to Chris Argent, founder and strategic advisor at Generation CFO, an online network seeking to help finance professionals adapt, grow and remain relevant in a rapidly changing world.

Taken from an article by Sean Purcell, this podcast looks at the power of visualisation to motivate you towards success, and how to create a structure of living that supports your vision. Sean Purcell BA ACMA CGMA is an ACCA expert tutor who regularly contributes to ACCA programmes around the world. He was recently voted 2020 lecturer of the year by PQ magazine.

Taken from an article by Sean Purcell, this podcast explores the power of motivation and creating specific behaviours and actions to accomplish your goals. Sean Purcell BA ACMA CGMA is an ACCA expert tutor who regularly contributes to ACCA programmes around the world. He was recently voted 2020 lecturer of the year by PQ magazine.

Taken from an article by Sean Purcell, this podcast looks at different learning styles, how to stay focused and take care of your mental health. Sean Purcell BA ACMA CGMA is an ACCA expert tutor who regularly contributes to ACCA programmes around the world. He was recently voted 2020 lecturer of the year by PQ magazine.