ACCA P4 考官文章 SECURITISATION AND TRANCHINGSecuritisation became a topical issue during the credit crunch, and still remains a relevant issue for financ...
ACCA P3 考官文章 BENCHMARKINGBenchmarking can be thought of as a scientific way of setting objectives that will act as targets before and during the opera...
ACCA P3 考官文章 INTEGRATED REPORTINGIntegrated reporting (IR) has been developed and promoted by the International Integrated Reporting Council (IIRC), a...
ACCA P3 考官文章 JOB DESIGNThis article covers sections H2 (a), (b) and (c) of the Paper P3 Study Guide:H PEOPLE2. Strategy and people: job design (a) A...
ACCA P3 考官文章 INFORMATION TECHNOLOGYThe Paper P3 syllabus for December 2014 and June 2015 has expanded section E, Information Technology. Section E1 is...
ACCA P2 考官文章 BIN THE CLUTTERThe effects of clutter have typically come in for little consideration by the preparers of annual reports. However, the p...
ACCA P2 考官文章 LEASE - OPERATING OR FINANCE?This article is relevant to Papers F7 and P2Complex lease terms mean that it is often difficult to determin...
ACCA P2 考官文章 WHEN DOES DEBT SEEM TO BE EQUITY?This article is relevant to Paper P2 and the Diploma in International Financial ReportingThe difference ...
ACCA P2 考官文章 HEDGE ACCOUNTINGThe article explains the basic principles of hedging and the current accounting regulations as set out in IAS 39, Financi...