Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

20% off ACCA Books

Books for Sept'23 ACCA exams
Get your discount code >>

ACCA June '23 Exams

Instant Poll
Read & post comments >>

New! Ask ACCA AI Tutor

Post your questions
& get instant answers >>

IASB Conceptual Framework – Objective of financial reporting – ACCA Strategic Business Reporting (SBR) lectures

Reader Interactions

Comments

  3. Respected Sir,

    If I listen to all the lectures, Read all the opentution notes and practice the latest kit 2 to 3 times, will I be able to pass? Is all that sufficient to pass or should I Read a text book as well or study from other materials?

  7. Dear Sir

    Could you please make a sound in all videos louder, if it is possible? As it is very hard to hear something while traveling in train or underground.

    Thank you in advance.
    Kind Regards
    Yuna

    • Hi,

      It is great to hear that you are making the most of your commute to work but if you are struggling to hear the lectures then I have to suggest purchasing better earphones that reduce the impact of external noise.

      Thanks

      • I don’t think there is a definitive answer but I would use the term “accounting principle” to mean the reason/basis for the “accounting treatment” which arises from the application of the principle. So, for example, that a provision must meet the definition of a liability is a principle – application of that principle means that contingent liabilities are (mostly) disclosed.

        The term “generally accepted accounting principles” (GAAP) of course has a more specific meaning – e.g. that it means all the rules and guidelines that must be followed. In this case, I think there is no distinction between an accounting principle and an accounting treatment.

    • Hi,

      You are better posting your comments/questions in the ‘Ask The Tutor’ forum.

      You have just over two months, which if you are solely focused on studying towards the exam is enough time. If you have other commitments in the next two months that may distract you from your studies then it may be best to wait until December.

      Thanks

Leave a Reply