ACCA · Technical Articles
IFRS 6, exploration for and evaluation of mineral resources
Mineral resource accounting is notoriously tricky. We strip away the jargon to provide a clear path through the IFRS standards for your 2026 exam…
· 8 min read
ACCA · page 4 of 8
ACCA blog — page 4
Exam technique, technical topics, syllabus updates and career advice for ACCA candidates.
Showing 73–96 of 179 articles, newest first.
Articles
ACCA · Technical Articles
IFRS for SMEs
Simplified reporting is the goal of IFRS for SMEs. Get our cheat sheet contrasting these requirements against full standards to save time on your…
· 9 min read
ACCA · Technical Articles
Share-based payment
Share based payments feel impossible to master. Gain confidence with our deep dive into Accounting for equity-based instruments for your next big…
· 12 min read
ACCA · Technical Articles
Revenue revisited – part 1
Mastering the IFRS 15 revenue model is essential for your Dip IFRS exam. We provide the application steps needed to pass without the complex textbook…
· 10 min read
ACCA · Exam Tips
Financial Management – examiner approach
Stop guessing what the examiners want for your Financial Management Exam. We break down the syllabus requirements using the latest 2026 marking…
· 7 min read
ACCA · Exam Tips
How to attempt discursive requirements in Financial Management
Stop losing marks on your Financial Management Exam. We break down the exact discursive framework examiners want to see, plus three scored examples.
· 6 min read
ACCA · Technical Articles
Optimum capital structure
Finding the optimum capital structure is crucial for maximizing wealth. This 2026 guide simplifies debt-equity ratios with three clear, actionable…
· 16 min read
ACCA · Technical Articles
Alternative Receivables Collection Techniques
Stop struggling with slow cash flow. We break down 5 alternative receivables collection techniques that help your business recover liquidity faster…
· 12 min read
ACCA · Technical Articles
Cost of capital, gearing and CAPM – part 2
Finance professionals often struggle with complex gearing. We simplify the CAPM mechanics in this advanced guide designed specifically for 2026 exam…
· 12 min read
ACCA · Technical Articles
Cost of capital, gearing and CAPM – part 1
Financial management relies on precise project appraisal. See our worked examples for DCF and NPV that explain why most students lose easy marks.
· 9 min read
ACCA · Technical Articles
Foreign currency risk and its management
Three distinct types of foreign exchange risk appear on the exam. This guide provides clear, practical examples to handle basis risk in your…
· 16 min read
ACCA · Technical Articles
Advanced investment appraisal
Pass your financial management exam with our deep dive into advanced investment appraisal. Includes 3 unique worked examples that clarify complex NPV…
· 13 min read
ACCA · Technical Articles
Business finance
Financing choices for SMEs and mature firms explained. Use our framework to navigate complex business finance decisions and ace your current 2026…
· 15 min read
ACCA · Technical Articles
Introduction to Islamic finance
Islamic finance 101 simplified for your Financial Management exam. We cut through the noise to cover core concepts tested at the knowledge level only.
· 10 min read
ACCA · Technical Articles
Analysing the suitability of financing alternatives
Valuing a company requires precision. We provide a proven technical framework and a fully worked example to help you excel in financial management…
· 15 min read
ACCA · Exam Tips
Equivalent annual costs and benefits
Are you struggling with asset replacement math? Use our proven step-by-step method for business calculations to solve these exam problems with ease.
· 12 min read
ACCA · Technical Articles
Business finance for SMEs
SME Finance is evolving. Compare traditional funding with modern supply chain finance and crowdfunding in this practical 2026 study guide for…
· 14 min read
ACCA · Technical Articles
Management of foreign accounts receivable
Foreign markets bring unique risks. Get our proven framework for international accounts receivable management to secure payments across borders…
· 6 min read
ACCA · Exam Tips
CAPM: theory, advantages, and disadvantages
Are you struggling with risk theory? We detail the exact advantages of CAPM while highlighting common exam traps that catch most students off guard…
· 10 min read
ACCA · Technical Articles
The capital asset pricing model – part 2
Applying the capital asset pricing model formula is easier with our step-by-step guide. Master project-specific discount rates for Financial…
· 8 min read
ACCA · Technical Articles
The capital asset pricing model – part 1
Simplify your Financial Management exam prep with our breakdown of the CAPM formula. Get three worked examples of asset betas to boost your study…
· 9 min read
ACCA · Technical Articles
Hedging techniques for interest rate risk
Mastering interest rate risk management requires more than formulas. Get our step-by-step approach to applying traditional hedging methods in the…
· 15 min read
ACCA · Technical Articles
Accounts receivable management
Effective international accounts receivable management requires specific formulas. We break down the exact techniques required for the 2026 FM exam…
· 14 min read
ACCA · Technical Articles
Working capital management
Targeting that 20-mark working capital question? Get our exam-ready framework for analyzing current assets and liabilities to secure maximum test…
· 11 min read