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@accaglobal_bot For Uzbek students https://t.me/accauzbekistana f5 https://t.me/f5performancemanagament f7 https://t.me/FRfinancialreporting f8 https://t.me/f8auditandassurance f9 https://t.me/F9FinancialManagment
Big News for ACCA Students and Professionals!
From 2025, ACCA is introducing a completely restructured qualification framework, and it's designed to better align with the demands of today's finance world. Whether you're currently studying, just starting out, or mentoring future finance leaders here's a quick breakdown of what's coming:
◆ The qualification will now follow 4 key stages:
1) Foundations - Covers the basics and leads to a diploma
2) Knowledge - Core finance, business law, and soft skills training
3) Expertise - Focused technical learning (tax, audit,
reporting, etc.)
4) Strategic Professional Leadership-focused, with options like Audit, Corporate Finance, and even Data Science
What's Changing?
New employability modules at every stage (think: leadership, entrepreneurship, innovation)
Introduction of a Data Science Professional paper
More emphasis on sustainability and digital finance
Formal qualifications (Diplomas, BSc, MSc) awarded at multiple points
On-demand exams for early stages from July 2027
17 Rollout Timeline:
June 2025 Transition support goes live
March 2026 - New strategic paper syllabus & samples
July 2027 - First exams under the updated format
September 2027 - New Expertise & Strategic exams begin
October 2027 - First result release under the new structure
Linkedin
Free courses on AI and data science, skills courses provided by Acca
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The future ACCA Qualification explained
Person wearing high-vis jacket examining pineapple crops whilst holding a tablet
Our redesigned qualification brings together all the cutting-edge technical, business and professional skills needed by accountants in a changed world. Employability and career impact are core. It’s an unbeatable launchpad for a successful, purposeful, flexible career. And employers will get the vital future skills and talent they need.
That’s accountancy redefined.
What's changing and when?
The ACCA Qualification is changing. Join us to find out more!
https://youtu.be/qUc1u0EsHvw?si=77wG1Vrk4p4eLxNZ
FINANCE ORGANIZATION CHART
How to Organize the Finance Function According to Nicolas Boucher.
The CFO leads the finance function.
Two distinct departments report to the CFO.
The Controller
The Head of FP&A
(...we shouldn't forget Treasury either)
The Controller is responsible for producing the numbers.
S/he does that by coordinating all accounting operational teams.
The Head of FP&A is responsible for using the numbers.
S/he does that through managing analytical, planning, and forecasting activities.
Under the Controller, we find Accounting and Tax.
Accounting is responsible for closing and consolidating numbers, as well as staying on top of accounts receivable (AR) and accounts payable (AP).
Tax is responsible for everything related to taxes, including operational, tactical, and strategic aspects.
Under the Head of FP&A, we find Business Partnering and Business Intelligence.
In some companies, business partnering is a standard activity for everyone in the finance function, whereas in others, specific teams are dedicated to it.
Business Partnering is responsible for decision support and helping business leaders meet or beat their targets.
Business Intelligence ensures that all financial and non-financial data is ready for use.
The department may also do part of the analysis to free up time for the business partnering teams.
WARREN BUFFETT'S
FINANCIAL STATEMENTS RULES OF THUMB BY BRIAN FEROLDI
📘 IFRS 18: Presentation and Disclosure in Financial Statements | NEW Standard Explained (2025)
In this video, we break down IFRS 18: Presentation and Disclosure in Financial Statements, the new standard that replaces IAS 1 starting from January 1, 2027.
✅ Key topics covered:
- What is IFRS 18 and why it was introduced
- Major changes from IAS 1
- New required categories in the statement of profit or loss
-Enhanced disclosures by MPMs (Management-Defined Performance Measures)
-Structure and classification of financial statements
🔍 Whether you're an ACCA student, accounting professional, or financial analyst, this video will help you understand how IFRS 18 improves transparency and comparability of financial reporting.
📅 Effective Date: Annual reporting periods beginning on or after 1 January 2027
🎓 Stay updated on the latest IFRS updates and how they are tested in exams like ACCA FR, SBR, and DipIFR.
🔔 Subscribe for more IFRS and ACCA exam guidance
ACCA Transition Tool
Where are you on your ACCA journey?
So what is changing?
From September 2027 onwards the new qualification will look like this:
Knowledge level
K1 - Financial Accounting
K2 - Management Accounting
K3 - Business Law
Responsible Business Management Module
New exams of knowledge level can be taken on-demand from July 2027
Expertise level
E1 - Taxation
E2 - Financial reporting
E3 - Audit, Risk and Control
E4 - Finance and Investment
E5 - Performance with Data Analysis
Digital Tech and Innovation Module
New exams of expertise level can be taken from September 2027
Professional level
S1 - Business and Sustainability Reporting
S2 - Strategic Business Leader
S3 - You can choose one out of 5 following options:
i. Audit and Assurance Professional
ii. Corporate Finance Professional
iii. Data Science Professional
iv. Performance and Insights Professional
v. Taxation Advisor Professional
Ethical, Sustainable Leadership Module
New exams of professional level can be taken from September 2027
Overall, what is changing is obvious
Now you need to take 11 exams (3 knowledge, 5 expertise and 3 professional). Plus you will have 3 mandatory modules throughout your journey. Previously we just had one only (EPSM).
You have Data Science as professional exam. Also previously known F5, and APM is being redesigned merging with data analysis and extracting insights out of data.
A very nice and on-time move by ACCA!
#new #acca #changes #july2027 #september2027
For uzbek students
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Understanding the difference is crucial for analyzing a company's financial health.
While both concepts are related to a company's ability to meet its obligations, the terms mean different things:
Liquidity
Liquidity refers to a company's ability to cover its short-term obligations using its most liquid assets.
This is important because a company with poor liquidity may struggle to meet immediate expenses, even if it is otherwise profitable.
Here are some key indicators of liquidity:
Current Ratio
Measures a company's ability to pay its short-term liabilities with its short-term assets.
Formula: Current Assets / Current Liabilities
Interpretation: A ratio >1 indicates that a company can cover its short-term debts.
Quick Ratio
Similar to the current ratio, but excludes inventory since it may not be easily convertible into cash.
Formula: (Current Assets - Inventory) / Current Liabilities
Interpretation: A ratio >1 indicates that a company can cover its short-term debts.
Companies with strong liquidity can handle short-term disruptions, but liquidity alone doesn't tell the full story.
Solvency
Measures of a company's ability to meet long-term obligations.
A company can be liquid but still insolvent if it lacks the capacity to pay its long-term debts.
Solvency focuses on the overall financial stability and longevity of a business.
Key solvency metrics include:
Debt-to-Equity Ratio
Compares total debt to shareholders' equity. It helps assess how leveraged a company is.
Formula: Total Liabilities / Shareholders' Equity
Interpretation: A ratio >1 indicates the company
can is financed with more debt than equity. A ratio <1 indicates the company can is financed with more equity than debt.
Interest Coverage Ratio
Shows how easily a company can pay interest on its outstanding debt.
Interest Coverage Ratio = EBIT / Interest Expense
Total Debt Ratio
Measures the proportion of a company's assets that are financed by debt.
Total Debt Ratio = Total Liabilities / Total Assets
A company with strong solvency has a solid foundation for long-term growth, even if its liquidity is temporarily weak.
IAS 1 - The Foundation of Financial Reporting
Every financial report starts with IAS 1.
It's the backbone that tells us how to present financial statements clearly and consistently.
Here are the core takeaways you need to know:
1. Complete set of financial statements includes:
Statement of financial position (Balance Sheet)
Statement of profit or loss and other comprehensive income
Statement of changes in equity
Statement of cash flows
Notes (including accounting policies)
2. Current vs. Non-current:
Assets & liabilities are split based on liquidity (12-month rule).
Assets & liabilities are split based on liquidity (12-month rule).
Example: Trade receivables < 12 months = current.
3. Consistency & comparability:
Same format and classification every year unless there's a valid reason to change.
Prior period figures must be presented for comparison.
4. Materiality matters:
Don't clutter reports with irrelevant info.
Focus on what users of financials actually need.
Why it matters?
Without IAS 1, every company would present reports differently. This standard keeps things clear, consistent, and comparable
Accounting vs. FP&A - What's the Difference?
Many professionals confuse Accounting and FP&A (Financial Planning & Analysis), but they serve very different purposes in business. This visual breakdown makes it simple:
Accounting is about the past-recording, classifying, and ensuring compliance with financial transactions. Accountants focus on accuracy and financial statements like the Balance Sheet, P&L, and Cash Flow Statements.
FP&A, on the other hand, is all about the future-forecasting, budgeting, and helping businesses make data-driven financial decisions. FP&A professionals use tools like Excel, Power BI, and Anaplan to create reports that guide strategic moves.
Both roles are essential for a company's financial health! Accounting builds the foundation, while FP&A drives growth and strategy.
3 Types of Financial Statement Analysis
Financial analysis doesn't have to be complex.
Here are the three main types of analysis:
Vertical Analysis
Compare each number to a baseline to see which areas drive the largest percentage of revenue or cost.
Horizontal Analysis
Compare financial statements over multiple periods (quarterly or yearly) to spot trends.
Key Performance Indicators (KPIs)
Focus on key metrics like profit margin, current ratio, or return on equity to keep your goals in focus.
READING AND RESPONDING TO THE INTERNAL AUDIT REPORT
Too often, internal audit reports are viewed as paperwork rather than playbooks, says Abdul Khaliq
The real value isn't in the findings - it's in how leadership responds to them.
This audit flagged issues in reconciliation, documentation, and segregation of duties.
Not unusual. But what distinguishes top-performing finance teams is what comes next:
Ownership: Leaders take accountability for systemic fixes, not just tactical patches.
Prioritization: High-risk gaps are addressed immediately, with resources reallocated accordingly.
Transparency: The audit serves as a springboard
for cross-functional dialogue, rather than a compliance silo.
Momentum: Management responses don't just close gaps - they raise the bar.
If your internal audit reads like a list of missed controls, ask yourself:
Are we using this as a compliance formality performance accelerator? or a
That answer says more about your finance culture than the report ever will.
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