ACCA · Technical Articles
Accounting for property, plant and equipment
IAS 16 exam questions often trip up even high-performing students. Use our detailed walkthrough of valuation models to secure full marks on your next…
· 13 min read
415 articles · page 17 of 18
The Global Fin X blog — page 17
Exam technique, IFRS standards worked through, syllabus changes and career guides for ACCA, CMA US and Dip IFRS candidates.
Showing 385–408 of 415 articles, newest first.
Articles
ACCA · Technical Articles
IFRS 16, Leases
Lease reporting changed forever with IFRS 16. Review our side-by-side comparison with IAS 17 to spot the exact adjustments examiners look for today.
· 13 min read
ACCA · Study Strategies
Tell me a story
Why do some students fail at reporting? Improving your Accounting analysis is about narrative structure. We provide a 5-step framework to boost your…
· 15 min read
ACCA · Technical Articles
IAS 37 – Provisions, contingent liabilities and contingent assets
Confused by the IAS 37 criteria? Get the clarity you need with our concise analysis of provisions versus contingent liabilities for your next FR exam.
· 12 min read
ACCA · Technical Articles
Analysing a statement of cash flows
Beyond the basic numbers, this guide for financial reporting mastery teaches you to interpret cash flows like a pro using our 4-point exam-ready…
· 6 min read
ACCA · Technical Articles
The use of fair values in the goodwill calculation
Consolidated financial statements rely on precise fair value adjustments. Sharpen your ACCA FR skills with our detailed walkthrough of the…
· 13 min read
ACCA · Technical Articles
Financial instruments
Financial Reporting standards like IFRS 9 are notoriously dense. Simplify the complexity with our ACCA-focused guide and master these critical…
· 15 min read
ACCA · Syllabus Updates
Extreme makeover – IASB edition
IASB Conceptual Framework updates can feel overwhelming. We simplify the latest 2026 changes so you can navigate complex accounting standards with…
· 14 min read
ACCA · Technical Articles
The Sustainable Development Goals
17 goals, 193 nations, and one exam requirement. Our summary provides the essential context on SDGs you need for current professional accounting…
· 6 min read
ACCA · Technical Articles
The definition and disclosure of capital
Strategic Business Reporting success relies on defining capital correctly. We analyze the disclosure requirements and why they matter for exam…
· 8 min read
ACCA · Technical Articles
IAS 21 – does it need amending?
IAS 21, The Effects of Changes in Foreign Exchange Rates, needs amending? Explore the issues and implications of IAS 21 in international accounting…
· 8 min read
ACCA · Technical Articles
Bin the clutter
Annual reports are often bloated. Learn how to identify and strip away the clutter to simplify complex financial narratives for your 2026 assessments.
· 9 min read
ACCA · Technical Articles
Using the business model of a company to help analyse its performance
Successful SBR candidates use this specific Business Model approach to gain high marks. We offer a proven template to analyze performance in 2026…
· 8 min read
ACCA · Technical Articles
The integrated report framework
Integrated reporting is vital for modern exams. This breakdown clarifies the principles and key concepts to help you tackle complex syllabus…
· 8 min read
ACCA · Exam Tips
Giving investors what they need
Reporting capital structure is a common exam pain point. Get our simplified framework to satisfy examiner expectations for professional investor…
· 8 min read
ACCA · Technical Articles
Additional performance measures
Reporting performance accurately matters. Our expert breakdown of Financial Reporting standards helps you avoid common pitfalls and score high in…
· 7 min read
ACCA · Technical Articles
Impairment of goodwill
Goodwill testing remains a high-frequency exam topic. We compare two distinct IFRS measurement approaches with worked examples to ensure your full…
· 12 min read
ACCA · Technical Articles
Business Combinations – IFRS 3 (Revised)
Accounting for business combinations is simpler when you follow our step-by-step workflow for IFRS 3, including consolidated statements and…
· 12 min read
ACCA · Technical Articles
Accounting for cryptocurrencies
Cryptocurrency assets leave most firms guessing. We provide a clear, step-by-step logic for proper accounting when standard regulatory guidance is…
· 9 min read
ACCA · Technical Articles
When does debt seem to be equity?
Financial instruments often blur the lines between debt and equity. We provide a cheat sheet on IAS 32 to help you classify tricky items correctly…
· 8 min read
ACCA · Technical Articles
Revenue revisited
IFRS 15 requires a disciplined approach. Use our five-step model breakdown to simplify complex contracts and improve your performance in 2026 exams.
· 10 min read
ACCA · Technical Articles
Measurement
Accounting standards rely on specific valuation methods. See how your choice of measurement impacts financial ratios and bottom-line reporting…
· 6 min read
ACCA · Technical Articles
Impairment of financial assets
Financial Accounting rules regarding asset impairment often change. Here is a definitive guide to the 2026 standards you need to ace your upcoming…
· 8 min read
ACCA · Technical Articles
IFRS 13, Fair Value Measurement
Accounting students struggle with IFRS 13 principles daily. We explain the core valuation framework using real-world scenarios to ensure you gain…
· 9 min read