ACCA: Technical articles

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ACCA: Technical articles

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

  1. 07/10/2022

    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.

    13 min

  2. 07/10/2022

    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 from the first part, which gave examples of weak answers, and this one will discuss two possible pass standard solutions to this question.

    17 min

  3. 07/10/2022

    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 and discuss two possible poor solutions to this question.

    18 min

  4. 07/10/2022

    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.

    15 min

  5. 07/10/2022

    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 Strategic Business Leader syllabus. This podcast explores the concept of board diversity and how it may benefit the organisation, as well as the possible costs of board diversity and the current regulatory initiatives that apply to it.

    14 min

  6. 07/10/2022

    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 impact of the integrated report framework.

    8 min

  7. 21/07/2021

    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 comprehension of this topic is required. This podcast briefly looks at what behavioural finance is and some important terms related to behavioural finance which students should know.

    4 min

  8. 21/07/2021

    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 be able to understand and explain the key principles of the standard, in addition to preparing calculations.

    1 h 21 min
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À propos

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

Informations

  • Création
    ACCA Student Podcasts
  • Années d’activité
    2013 - 2022
  • Épisodes
    165
  • Classification
    Tous publics
  • Copyright
    © Copyright 2024 ACCA Student Podcasts
  • Site web de l’émission
    ACCA: Technical articles

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