ACCA: Technical articles

By ACCA Student Podcasts

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Listen to our technical article podcasts to help with specific areas of the syllabus

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ACCA: Technical articles episodes:

10.07.2022
Episode 167: Public sector governance
This topic is covered in the Strategic Business Leader syllabus. The purpose of this podcast is to introduce this topic and give some pointers as to what the important themes are in terms of teaching and learning.
10.07.2022
Episode 166: Improving your Advanced Performance Management answers – part 2
This two-part podcast aims to give clarity on the level of response that is required in a APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. This episode follows on...
10.07.2022
Episode 165: Improving your Advanced Performance Management answers – part 1
This two-part podcast aims to give clarity on the level of response that is required in a APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. This part will present...
10.07.2022
Episode 164: The audit of assertions
This podcast focuses on assertions as identified by ISA 315 (Revised 2019) and also provides useful guidance to candidates on how to tackle questions dealing with these.
10.07.2022
Episode 163: Diversifying the board – a step towards better governance
The board of directors forms one of the pillars of a robust corporate governance framework. Recent academic literature suggests that one of the ways to enhance corporate governance, arguably, is to diversify the board and this is included in the...
10.07.2022
Episode 162: The integrated report framework
In 2013, the International Integrated Reporting Council (IIRC) released the first version of its framework for integrated reporting. The framework established principles and concepts that govern the overall content of an integrated report. This podcast explores the content, uses and...
03.07.2022
Episode 163: Improving your APM answers - Part 2
This two-part podcast aims to give clarity on the level of response that is required in an APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. The first part of...
03.07.2022
Episode 162: Improving your APM answers - Part 1
This two-part podcast aims to give clarity on the level of response that is required in an APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. This part will present...
01.21.2022
Episode 5: Public sector governance
Public sector governance is covered in the Strategic Business Leader syllabus. The purpose of this podcast is to introduce this topic and give some pointers as to what the important themes are in terms of teaching and learning. It explores...
01.21.2022
Episode 4: The integrated report framework
In 2013, the International Integrated Reporting Council (IIRC) released the first version of its framework for integrated reporting. The framework established principles and concepts that govern the overall content of an integrated report. This podcast examines the framework in detail,...
01.21.2022
Episode 3: Diversifying the board - a step towards better governance
The board of directors forms one of the pillars of a robust corporate governance framework. Recent academic literature suggests that one of the ways to enhance corporate governance is to diversify the board and this is included in the Strategic...
07.21.2021
Episode 2: Behavioural finance
Learning outcome F4c of the Financial Management (FM) syllabus is as follows: Describe the significance of investor speculation and the explanations of investor decisions offered by behavioural finance. The learning outcome is at intellectual level 1, meaning that knowledge and...
07.21.2021
Episode 1: Intangible assets – can’t touch this
IAS® 38 Intangible Assets is one of the key standards in the Financial Reporting (FR) exam, covering how companies should account for intangible assets. This standard can be examined in all sections of the exam. A well-prepared candidate needs to...
03.05.2021
Group audits
The audit of group financial statements is an area frequently examined in the Advanced Audit and Assurance examination. It can be tested at any stage of the audit cycle and therefore in any section of the examination. It is important...
01.26.2021
Episode 161: Relevant costs
‘Relevant costs’ can be defined as any cost relevant to a decision. A matter is relevant if there is a change in cash flow that is caused by the decision. This podcast looks at the different kinds of costs that...
10.20.2020
The audit of assertions
This podcast is relevant to Foundations in Audit (FAU) and Audit and Assurance (AA). It focuses on assertions as identified by ISA 315 (Revised) and also provides useful guidance to candidates on how to tackle questions dealing with these.
09.22.2020
SBL: Cybersecurity and the strategic business leader
Syllabus area E4 of the SBL study guide requires students to discuss, assess and evaluate the security of IT systems. This podcast explains why these skills are crucial for those seeking to become effective strategic business leaders and demonstrates how...
11.20.2019
Introduction to Islamic finance
Islamic finance rests on the application of Islamic law, or Shariah, whose primary sources are the Qur'an and the sayings and practice of the Prophet Muhammad. Shariah, and very much in the context of Islamic finance, emphasises justice and partnership....
11.13.2019
SBR: Business models
Understanding the business model of an entity is helpful in analysing and communicating the essence of a business and for predicting the implications of a change in circumstance on a business. Strategic Business Reporting (SBR) candidates should use this technique...
06.26.2019
SBR: Accounting for cryptocurrencies
There are many issues that accountants may encounter in practice for which no accounting standard currently exists; one example is cryptocurrencies. For example, as no accounting standard currently exists to explain how cryptocurrency should be accounted for, accountants have no...
06.05.2019
SBR: The Sustainable Development Goals
The Sustainable Development Goals are 17 goals tackling major world issues agreed by 193 UN member states to be achieved by 2030. In this podcast we look at what the goals are and how they can provide insights for companies...
03.05.2019
Auditing in specialised industries
This podcast provides some insight into the matters that need to be considered by auditors when engaged to provide the external audit service to a client operating in a specialised industry.
03.05.2019
The Money Laundering Regulations 2017
The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations replaced the Money Laundering Regulations 2007 with updated provisions that implement in part the EU Fourth Money Laundering Directive, which in turn applied the latest Financial...
03.05.2019
The Criminal Finances Act 2017
There are a number of possible criminal offences relating to tax evasion. Some of these are statutory and others are covered by the common law. This podcast provides an overview of the measures introduced by the Criminal Finances Act 2017.
02.11.2019
Bouncing back from a fail
Failing an exam can feel like the worst thing in the world – how do you pick yourself back up? Understand what went wrong so you pass next time. Here are some tips for moving forward with a positive mindset.
11.22.2018
Recommended approach to Section B of the SBR exam
The purpose of this podcast is to give candidates an insight into the thinking of the SBR examining team when setting Section B of the SBR exam. It particularly relates to questions 3 and 4 of the SBR exam and...
11.22.2018
Behavioural finance
Learning outcome F4c of the Financial Management syllabus is as follows: Describe the significance of investor speculation and the explanations of investor decisions offered by behavioural finance. This podcast briefly looks at what behavioural finance is and some important terms...
11.22.2018
Financial reporting - examiner approach
The Financial Reporting exam aims to develop knowledge and skills in the understanding and application of accounting standards and the conceptual and regulatory frameworks of accounting to the preparation of financial statements of single and group entities. This podcast looks...
04.01.2018
PER: Training a colleague
This series provides some helpful tips on how to complete the ACCA practical experience requirement. Training others on an area of work could help you towards achieving performance objective 5, Leadership and Management. In this podcast we look at the...
04.01.2018
PER: Better collaboration
This series provides some helpful tips on how to complete the ACCA practical experience requirement. Demonstrating collaboration and teamworking skills could help you towards achieving performance objective 5, Leadership and Management. In this podcast we look at the best ways...
04.01.2018
PER: Networking at conferences
This series provides some helpful tips on how to complete the ACCA practical experience requirement. Displaying effective networking skills could help you towards achieving performance objective 2, Stakeholder Relationship Management. In this podcast we look at the dos and don'ts...
04.01.2018
F7: Analysing a statement of cash flows
A key part of the Financial Reporting exam is the ability to analyse a set of financial statements. The statement of cash flows is one of the primary financial statements, and Financial Reporting candidates must be able to explain the...
04.01.2018
P1: Organising transactions
Transaction costs occur whenever a good or service is transferred from a provider to a user. This podcast looks at transaction cost theory and how it can be used to maximise shareholder profit within organisations.
12.17.2017
P6 (MYS): Aspects of tax administration in Malaysia - Part 2
This two-part podcast is relevant to candidates preparing for the P6 (MYS), Advanced Taxation exam, and is based on the prevailing laws as at 31 March 2017. It collates and discusses the provisions in the Income Tax Act 1967 and...
12.17.2017
P6 (MYS): Aspects of tax administration in Malaysia - Part 1
This two-part podcast is relevant to candidates preparing for the P6 (MYS), Advanced Taxation exam, and is based on the prevailing laws as at 31 March 2017. It collates and discusses the provisions in the Income Tax Act 1967 and...
12.07.2017
F4: Business rescue proceedings in South Africa
The idea behind business rescue proceedings is to restore a company to a profitable entity or, if that is not possible, to secure a better return for the creditors, and to avoid liquidation. This podcast considers the meaning of business...
12.07.2017
P7: Evaluation of misstatements
The completion stage of the audit is when the auditor reviews the work performed and considers the implications for the auditor’s report. A crucial part of this review is the evaluation of misstatements found during the audit. This podcast discusses...
12.07.2017
P2: Measurement
In order to meet the objective of financial reporting, information provided by a particular measurement basis must be useful to users of financial statements. A measurement basis achieves this if the information is relevant and faithfully represents what it essentially...
12.07.2017
The Race for Relevance
Clive Webb, Senior Professional Insights Manager, ACCA, gives an overview of ACCA’s latest report examining the opportunities technology presents finance. "The Race for Relevance" identifies the key steps required for an implementation programme and throws a spotlight on six key...
10.16.2017
Stepping up from F6 (UK) to P6 (UK)
The aim of P6 (UK) is to ensure that candidates can provide individuals and businesses with the information and advice they require regarding the impact that the major UK taxes may have on their financial decisions and situations. P6 (UK)...
10.16.2017
Improving your performance in P6 (UK) Part 5 - The importance of question practice
This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. The more questions you practise, the more confident you will be that you...
10.16.2017
Improving your performance in P6 (UK) Part 4 - Time management
This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. Time is your most precious resource in the exam. There is enough of...
10.16.2017
Improving your performance in P6 (UK) Part 3 - The importance of thinking
This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. When marking the P6 (UK) exam, it is quite clear that many candidates...
10.16.2017
Improving your performance in P6 (UK) Part 2 - Satisfying the requirements of a question
This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. Marks are awarded in the exam for satisfying the requirements and not for...
07.26.2017
Improving your performance in P6 (UK) Part 1 - Reading exam questions
This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. Reading an exam question is a skill that you should work at and...
07.26.2017
P5: Complex business structures
Businesses increasingly rely on relationships with external partners to perform critical business processes. Relationships such as outsourcing and collaboration allow business processes to be performed better or more cost effectively. This podcast explores some of the complex relationships that have...
07.26.2017
P6: How to answer Section A questions in P6 - Part 3
The two questions in Section A of the P6 (UK) exam are important because they represent 60% of the marks in the exam. So far in this three part series we have considered the importance of time management and the...
07.26.2017
P6: How to answer Section A questions in P6 - Part 2
The two questions in Section A of the P6 (UK) exam are important because they represent 60% of the marks in the exam. In order to be successful in the exam it is important to have a structured approach to...
07.26.2017
P6: How to answer Section A questions in P6 - Part 1
The two questions in Section A of the P6 (UK) exam are important because they represent 60% of the marks in the exam. These questions usually contain quite a lot of information and tend to involve a number of requirements...
05.23.2017
P2: Corporate reporting: The integrated report framework
An integrated report sets out an organisation’s strategy, governance, performance and prospects, which lead to the creation of value. In 2013, the International Integrated Reporting Council (IIRC) released a framework for integrated reporting. The framework establishes principles and concepts that...

What's ACCA: Technical articles about?

Download our free app to listen on your phone

ACCA: Technical articles episodes:

Episode 167: Public sector governance

Episode 166: Improving your Advanced Performance Management answers – part 2

Episode 165: Improving your Advanced Performance Management answers – part 1

Episode 164: The audit of assertions

Episode 163: Diversifying the board – a step towards better governance

Episode 162: The integrated report framework

Episode 163: Improving your APM answers - Part 2

Episode 162: Improving your APM answers - Part 1

Episode 5: Public sector governance

Episode 4: The integrated report framework

Episode 3: Diversifying the board - a step towards better governance

Episode 2: Behavioural finance

Episode 1: Intangible assets – can’t touch this

Group audits

Episode 161: Relevant costs

The audit of assertions

SBL: Cybersecurity and the strategic business leader

Introduction to Islamic finance

SBR: Business models

SBR: Accounting for cryptocurrencies

SBR: The Sustainable Development Goals

Auditing in specialised industries

The Money Laundering Regulations 2017

The Criminal Finances Act 2017

Bouncing back from a fail

Recommended approach to Section B of the SBR exam

Behavioural finance

Financial reporting - examiner approach

PER: Training a colleague

PER: Better collaboration

PER: Networking at conferences

F7: Analysing a statement of cash flows

P1: Organising transactions

P6 (MYS): Aspects of tax administration in Malaysia - Part 2

P6 (MYS): Aspects of tax administration in Malaysia - Part 1

F4: Business rescue proceedings in South Africa

P7: Evaluation of misstatements

P2: Measurement

The Race for Relevance

Stepping up from F6 (UK) to P6 (UK)

Improving your performance in P6 (UK) Part 5 - The importance of question practice

Improving your performance in P6 (UK) Part 4 - Time management

Improving your performance in P6 (UK) Part 3 - The importance of thinking

Improving your performance in P6 (UK) Part 2 - Satisfying the requirements of a question

Improving your performance in P6 (UK) Part 1 - Reading exam questions

P5: Complex business structures

P6: How to answer Section A questions in P6 - Part 3

P6: How to answer Section A questions in P6 - Part 2

P6: How to answer Section A questions in P6 - Part 1

P2: Corporate reporting: The integrated report framework