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December 2013 ACCA Exam tips are now on line - click here to get them See also: Exam Technique Articles How to pass ACCA exams OpenTuition Exam Preparation Advice ACCA Exam rules and regulations Article for ACCA Students ...

Looking for the complete SBR exam-pass study guide? This article explains how to use OpenTuition resources. For the exam structure, applied IFRS judgement, group reporting, the Q1 spreadsheet, ethics, stakeholder analysi ...

Reporting the financial performance of a range of entities · The impact of changes and potential changes in accounting regulation · Other reporting issues · Discussion of issues in financial reporting · C11(b) · F1(a)

See also: How to tackle Evaluation and Analysis in the RAP Part 1 How to tackle Evaluation and Analysis in the RAP Part 2 Where there is an asterisk (*) it may be appropriate to use some primary data collection to assist ...

ACCA Strategic Business Reporting (SBR) is not an exam of how many IFRS Accounting Standards you can recite. It is an exam of whether you can analyse a reporting problem, make and explain defensible judgements, calculate ...

Looking for the complete SBR exam-pass study guide? This article explains how to use OpenTuition resources. For the exam structure, applied IFRS judgement, group reporting, the Q1 spreadsheet, ethics, stakeholder analysi ...

ACCA Strategic Business Reporting (SBR) is not an exam of how many IFRS Accounting Standards you can recite. It is an exam of whether you can analyse a reporting problem, make and explain defensible judgements, calculate ...

ACCA Advanced Financial Management (AFM) is not a test of how many formulas you can remember. It asks whether you can act as a senior financial executive or adviser: build a reliable financial analysis, understand what t ...

ACCA Advanced Performance Management (APM) is not passed by reproducing every model you have learned. It asks whether you can act as a strategic performance adviser: connect the organisation's objectives to evidence, jud ...

... procedures are not simply ratio calculations. They are a way of asking whether the financial statements make sense when figures are compared with each other, with prior periods, with budgets and with what the auditor kno ...

... usually little more than dividing one number by another. Indeed, the calculations are so basic they can be programmed into a spreadsheet. The real skill comes in interpreting the results and using that information to car ...

December 2013 ACCA Exam tips are now on line - click here to get them See also: Exam Technique Articles How to pass ACCA exams OpenTuition Exam Preparation Advice ACCA Exam rules and regulations Article for ACCA Students ...

See also: How to tackle Evaluation and Analysis in the RAP Part 1 How to tackle Evaluation and Analysis in the RAP Part 2 Where there is an asterisk (*) it may be appropriate to use some primary data collection to assist ...

ACCA Exam Regulations The exams have to be taken in the following order: Applied Knowledge > Applied Skills > Strategic Professional (Essentials + Options) Maximum of four papers to be taken in one sitting Papers within ...

AAA Syllabus and Study Guide The Advanced Audit and Assurance (AAA) Syllabus and study guide September 2021 to June 2022 can be downloaded from the AAA resources available at Advanced Audit and Assurance (AAA) | ACCA Glo ...

ACCA Exam Tips for December 2012 exams are here >> See also: Exam Technique Articles How to pass ACCA exams OpenTuition Exam Preparation Advice Article for ACCA Students with exemptions Download ACCA Candidate Answer Boo ...

June 2013 ACCA Exam tips are now on line: /acca/acca-exam-tips-june-2013-exams/ See also: Exam Technique Articles How to pass ACCA exams OpenTuition Exam Preparation Advice Article for ACCA Students with exemptions Downl ...

Research Report topics This is a formal 7,500 word report on one of 20 set subjects selected from the following list: An analysis and evaluation of an organisation’s budgetary control system and its links with performanc ...

As the OBU Forum moderator Trephena have answered some of the most OBU FAQ Frequently Asked Questions here and an OBU marker for the BSc (Hons) degree in Applied Accounting has added a few relevant comments. We hope that ...

The impact of financing (part 1) - ACCA (AFM) lectures

The impact of financing (part 2) - ACCA (AFM) lectures

This chapter considers the impact of IT on management accounting. There is a lot of terminology, which may or may not be already familiar to you. You are unlikely to be tested on specific terminology, but you should be a ...

To fully benefit from our ACCA AFM lectures download OpenTuition notes for ACCA AFM exams Begin your ACCA Advanced Financial Management (AFM) studies, start with the Introduction to Paper AFM below https://www.youtube.co ...

... Strategy Lectures: A: FINANCIAL POLICY DECISIONS Chapter 1 Financial and Non-Financial Objectives 1.1 Introduction (7m) 1.2 Stakeholder Exercise (7m) 1.3 Objectives of entities (10m) 1.4 Examples (6m) 2.1 Evaluation of f ...

... is so important. Generic textbook answers do not score well. The secret here is assimilation of the technical knowledge with the context and details of the pre-seen scenario. Use the company name/ staff members/ key them ...

Download below "The use of ratios and comparisons in auditing" article by our tutor, Ken Garrett In the AA exam you can be asked to compute and interpret key ratios used in analytical procedures at both the audit plannin ...

CIMA F3 TERP and impact on shareholder wealth

OBU has produced an OBU RAP Information Pack, it contains a mixture of information relating to many of the rules on how your RAP grade will impact on the classification of the honours degree if you pass, the timetable fo ...

... In short, management accounting combines accounting, finance and management with the leading edge techniques needed to drive successful businesses. Management accounting is a profession that involves partnering in manage ...

Reporting the financial performance of a range of entities · The impact of changes and potential changes in accounting regulation · Other reporting issues · Discussion of issues in financial reporting · C11(b) · F1(a)

Making Materiality Judgements (IFRS Practice Statement) Note the definition of material: Information is material if omitting, misstating or OBSCURING it could reasonably be expected to influence decisions of the primary ...

The impact of changes and potential changes in accounting regulation · Discussion of issues in financial reporting · F1(b)

Reporting the financial performance of a range of entities · The impact of changes and potential changes in accounting regulation · Leases · Discussion of issues in financial reporting · C4(a) · C4(b) · C4(c) · C4(d) · C ...

The financial reporting framework · Reporting the financial performance of a range of entities · The impact of changes and potential changes in accounting regulation · The applications, strengths and weaknesses of an acc ...

... entity (parent). Control means: Power to direct relevant activities of investee AND Exposure or rights to variable returns from involvement with investee AND Ability to use power over investee to affect amount of investo ...

The IASB Framework provides the underlying rules, conventions and definitions that underpin the preparation of all financial statements prepared under International Financial Reporting Standards (IFRS). Ensures standards ...

Management commentary The lecture video above was recorded on the 2010 Practice Statement. The IASB replaced it with a revised Practice Statement in June 2025. Where the video and these notes differ, follow these notes. ...

A group structure can change if the parent company either buys more shares in an entity or sells shares of an entity. Step acquisition An investment in an entity will, in practice, be bought in stages over a period of ti ...

... to deliver cash Equity Residual interest in assets after deduction of liabilities Derivative Value linked to underlying asset Requires little or no initial investment Settled (for cash) at a future date Note that commodi ...

Directors are responsible for the preparation of the financial statements. The financial statements are to be prepared following IFRS and must show a true and fair view of the entity, however directors may try to manipul ...

Deferred tax arises on temporary differences between the carrying value of an asset or liability and its tax base. Calculating deferred tax Calculate the temporary difference, as being the difference between the carrying ...

The origins of the corporate governance issues lie with poor strategies and it was the responsibility of the Chairman and NEDs to challenge these. These strategies impacted on cash flow and debt. Inappropriate accounting ...

... "C" part done Question 3 i answered deffered tax assets recognise in the statement if there is probability to receive tax profit in the future. According scenario entity changes its jurisdiction which allows use tax loss ...

As a moderator of the OBU Forum let me assure anyone who has found us for the first time that you are now within easy access of lots of great, reliable and sound advice about the OBU BSc Degree in Applied Accounting. Spe ...

1)audit procedures : totals of segment must be cast.. Threshold recalculate... Review whether codm reviews the perfoemance of them... Etc etc 2)auditor has responsibility to read other information and look out for incons ...

I said that climate change is material cause it has an impact on the decision of users of financial statements and should be disclosed in financial statements

What did everyone write about the potential issues investors would have re intangible assets? The question asked about the different acceptable valuation models, the capitalisation and one other thing which I can’t remem ...

... what I can here, along with some answers/thoughts I had during the exam: Q1 on a step acquisition from associate to subsidiary. Talked about the differences between significant influence and control and how equity accoun ...

Q1 14 marks adjust the cashflow 10 marks explain the adjustments 6 marks explain the presentation of financial instruments, bank loan and overdraft in cashflow statement Q2 10 + 2 marks ethics 8 marks segment reporting Q ...

Example 1:At acquisition : difference b-w fair value and book values of Associate is a depreciating asset With remaing useful life. [ as the Asset and Liabilities include book values] {should we debit Consolidated Reserv ...

... don't accept my word as gospel as I did fail my first attempt. For the commentary I argued that since the cheese business is in a supermarket industry the profit margins are small and the gearing tends to be high as that ...