165 episodes

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

ACCA: Technical articles ACCA Student Podcasts

    • Education
    • 4.9 • 8 Ratings

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

    Behavioural finance

    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
    Intangible assets – can’t touch this

    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. 

    • 17 min
    Group audits

    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 that candidates are able to identify risks arising from aspects of group audits and the responsibility of auditors in this regard. This podcast focuses on the key areas of group audit, highlighting sections of ISA 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). Candidates should be familiar with the standard prior to sitting the Advanced Audit and Assurance exam.

    • 16 min
    Market segmentation: a strategic analysis and positioning tool

    Market segmentation: a strategic analysis and positioning tool

    This podcast focuses on the nature and importance of market and customer segmentation, an aspect of strategic analysis which is covered within Section C of the Strategic Business Leader syllabus.

    • 9 min
    Relevant costs

    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 can be considered as either relevant or irrelevant, and then considers some specific examples that might be found in an exam question.

    • 25 min
    The audit of assertions

    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.

    • 16 min

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