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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
ACCA bo‘yicha bilimlaringizni oshirishni xohlaysizmi?
Bepul vebinarga qatnashing va mutaxassislar yordamida sertifikatlash jarayoni, kasbiy o‘sish imkoniyatlari hamda imtihonlarga tayyorgarlik bo‘yicha ma’lumot oling.
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📅 Sana: 27 Fevral
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Ishtirok etish uchun guruhga qo‘shiling: /channel/+9A6KfdNOAQdiN2Ey
Interested in finance and accounting?
Join our “Snack and Learn” event to enjoy coffee and cookies while discovering how the ACCA qualification can boost your career!
What awaits you?
📚 Detailed insights into ACCA and the first steps toward becoming a certified specialist.
🎁 Exclusive gifts and special discounts on courses for participants.
📅 Date: February 22
🕒 Time: 15:00
📍 Location: Niyozbek Yoli 30, 4th floor, room 415 (Business Center)
Seats are limited—don’t miss out!
📲 Register now:
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📢 ACCA P5 (Advanced Performance Management – APM) – Last-Minute Exam Tips for March 2025!
Running out of time? Stay focused! Prioritize high-scoring topics and key exam techniques to pass ACCA APM efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Strategic Performance Measurement – KPIs, Balanced Scorecard, Value for Money (VFM)
🔹 Performance Evaluation & Benchmarking – Financial vs. Non-Financial Performance Measures
🔹 Big Data & Digital Impact – Data Analytics, AI in Decision-Making
🔹 Risk Management & Decision-Making – Sensitivity Analysis, Risk Adjusted Performance Measures
🔹 Budgeting & Forecasting Techniques – Rolling Budgets, Zero-Based Budgeting (ZBB)
🔹 Transfer Pricing & Divisional Performance – ROI, RI, Economic Value Added (EVA)
🔹 Performance Appraisal & Strategic Control – Performance Pyramid, Building Block Model
📢 Most Likely Section C Topics:
✅ Performance Measurement & Business Strategy Alignment
✅ Risk Management & Decision-Making Techniques
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (50 marks) – 1 Compulsory Case Study – Max 90 minutes
🔹 Section B (50 marks) – Choose 2 out of 3 Questions (25 marks each) – Max 45 minutes per question
💡 Tips:
✔️ Think strategically! Explain how performance measures impact business objectives.
✔️ Justify recommendations! Don't just state; analyze and provide solutions.
✔️ Link answers to the scenario! Examiner wants application, not just theory.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Performance Measurement, Risk Management, Benchmarking
📅 Days 6-10 – Practice past papers, focus on structured answers
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of key models, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Structure answers logically – Introduction → Analysis → Conclusion
✅ Manage time wisely – stick to your time plan for each section!
✅ Use real-world business insights – demonstrate commercial awareness!
📢 Final Tip: Focus on high-mark areas, practice past papers, and stay calm!
📩 Share with others preparing for ACCA P5 (APM) – and GOOD LUCK! 🔥
📢 ACCA SBL (Strategic Business Leader) – Last-Minute Exam Tips for March 2025!
Running out of time? Stay focused! Prioritize high-scoring topics and key exam techniques to pass ACCA SBL efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Strategy & Business Analysis – SWOT, PESTEL, Porter’s Five Forces
🔹 Corporate Governance & Ethics – Board Structures, Agency Theory, Stakeholder Analysis
🔹 Risk Management & Internal Controls – Risk Registers, COSO Framework, Mitigation Strategies
🔹 Leadership & Change Management – Kotter’s Change Model, Cultural Web, Leadership Theories
🔹 Financial & Non-Financial Performance Measurement – Balanced Scorecard, KPIs, Value for Money (VFM)
🔹 Digital Transformation & Data Analytics – AI, Big Data, Cybersecurity Risks
🔹 Project Management & Decision-Making – Investment Appraisal, Cost-Benefit Analysis, Scenario Planning
📢 Most Likely Exam Topics:
✅ Strategic Decision-Making & Business Strategy Implementation
✅ Risk Management, Ethics, and Governance Issues
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 4-hour integrated case study exam – Manage time wisely!
🔹 Plan your answers! – 20-30 mins for reading & planning before writing.
💡 Tips:
✔️ Use a structured approach! – Introduction, Analysis, Recommendation.
✔️ Link your answers to the scenario! – Examiner wants applied knowledge.
✔️ Professional skills matter! – Commercial acumen, communication, analysis, and evaluation.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Business Strategy, Risk, Governance, Ethics
📅 Days 6-10 – Practice past papers, focus on writing structured answers
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of key frameworks, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve case studies under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the scenario carefully! – Identify key issues.
✅ Answer logically & professionally – Think like a business leader!
✅ Time management is critical! – Stick to a time plan for each section.
✅ Justify your recommendations – Show strong commercial awareness.
📢 Final Tip: Focus on high-mark areas, practice case studies, and stay calm! 💪💯
📩 Share with others preparing for ACCA SBL – and GOOD LUCK! 🍀🔥
📢 ACCA F6 (Taxation) – Last-Minute Exam Tips for March 2025!
Time is short? Don't worry! Focus on high-scoring areas and key strategies to pass ACCA F6 (TX) efficiently.
📌 Key Topics to Prioritize (Most Exam Marks!)
🔹 Income Tax Calculation – Employment income, self-employment, national insurance contributions (NICs)
🔹 Corporation Tax Computation – Adjustments for tax, capital allowances, group relief
🔹 Capital Allowances – Main pool, special rate pool, annual investment allowance (AIA)
🔹 Value Added Tax (VAT) – Registration, exemptions, input/output tax, penalties
🔹 Capital Gains Tax (CGT) – Chargeable gains, reliefs (Entrepreneurs’ Relief, Rollover Relief)
🔹 Inheritance Tax (IHT) – Lifetime gifts, death estate, tax exemptions
📢 Most Likely Section C Topics:
✅ Income Tax Computation
✅ Corporation Tax Computation
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (30 marks) – 15 MCQs (2 marks each) – Max 45 minutes
🔹 Section B (30 marks) – 3 Scenario-based MCQs (10 marks each) – Max 45 minutes
🔹 Section C (40 marks) – 2 Constructed Response Questions – At least 1 hour
💡 Tips:
✔️ Section C requires clear calculations + explanations – practice writing structured answers!
✔️ Use ACCA’s Tax Rates and Allowances sheet to speed up computations.
✔️ Don't get stuck on one question – move on if you're struggling!
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master key topics (Income Tax, Corporation Tax, VAT)
📅 Days 6-10 – Practice past papers, focus on time management
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of formulas, tax rules & relaxation before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve ACCA past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read each question carefully – small details change tax treatments!
✅ Show all workings – even partial answers get marks!
✅ Stay calm & manage your time well – don’t overthink Section A & B!
✅ Use logical tax reasoning – the examiner wants to see clear thought processes.
📢 Final Tip: Focus on high-mark areas, practice past papers, and keep a cool head! 💪💯
Share with others preparing for ACCA F6 – and GOOD LUCK!
📢 ACCA P7 (Advanced Audit & Assurance – AAA) – Last-Minute Exam Tips for March 2025!
Short on time? Stay focused! Prioritize high-scoring topics and key exam techniques to pass ACCA AAA efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Audit Risk & Response – Identification, Business Risks, Control Deficiencies
🔹 Ethical & Professional Issues – Independence, Conflicts of Interest, Money Laundering
🔹 Audit Procedures & Evidence – Substantive Testing, Analytical Procedures, Sampling
🔹 Group Audits & Consolidations – Intra-group transactions, Component Auditor Issues
🔹 Reporting & Modifications – Emphasis of Matter, Qualified & Adverse Opinions
🔹 Other Assignments – Due Diligence, Prospective Financial Information, Social & Environmental Audits
🔹 Current Issues & Emerging Trends – ISA updates, Technology in Audit, AI & Data Analytics
📢 Most Likely Section C Topics:
✅ Audit Risk & Responses
✅ Ethics & Reporting (Modifications, KAMs, Other Reports)
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (50 marks) – 1 Case Study – Max 90 minutes
🔹 Section B (50 marks) – Choose 2 out of 3 Questions (25 marks each) – Max 45 minutes per question
💡 Tips:
✔️ Use a structured approach – PLAN before you write.
✔️ Think like an auditor! Identify issues and suggest practical solutions.
✔️ Show professional skepticism – Question information given in the scenario.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Audit Risks, Ethics, Procedures
📅 Days 6-10 – Practice past papers, focus on structured answers
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of key ISAs, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Answer logically – use audit theory & justify your points!
✅ Manage time wisely – stick to your time plan for each section!
✅ Apply ISAs correctly – don’t just memorize, understand their application!
📢 Final Tip: Focus on high-mark areas, practice past papers, and stay calm!
📩 Share with others preparing for ACCA P7 (AAA) – and GOOD LUCK!
📢 ACCA P6 (Advanced Taxation – ATX) – Last-Minute Exam Tips for March 2025!
Running out of time? Stay focused! Prioritize high-scoring topics and key exam techniques to pass ACCA ATX efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Corporate Taxation – Group relief, Loss relief, Transfer pricing
🔹 Personal Taxation – Employment benefits, Inheritance Tax (IHT), Capital Gains Tax (CGT)
🔹 International Taxation – Double Tax Relief, Overseas Taxation
🔹 Value Added Tax (VAT) & Stamp Duties – VAT planning, Exemptions, SDLT
🔹 Tax Planning & Ethics – Tax avoidance vs. Tax evasion, Ethical considerations
🔹 Capital Allowances & Business Reliefs – Structures & Buildings Allowance, R&D relief
📢 Most Likely Section C Topics:
✅ Corporate Tax Planning (Group Structures, Losses, Reliefs)
✅ Personal Taxation & Capital Gains (Inheritance Tax, CGT, Trusts)
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (50 marks) – 1 Compulsory Case Study – Max 90 minutes
🔹 Section B (50 marks) – Choose 2 out of 3 Questions (25 marks each) – Max 45 minutes per question
💡 Tips:
✔️ Apply tax rules, don’t just memorize! Understand how rules impact tax liabilities.
✔️ Time management is key! Prioritize high-mark areas first.
✔️ Use professional judgment. Explain your reasoning when giving tax advice.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Corporate Tax, Personal Tax, VAT
📅 Days 6-10 – Practice past papers, focus on structured answers
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of key tax rules, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Show calculations + explanations – structure your answers clearly.
✅ Manage time wisely – stick to your time plan for each section!
✅ Apply tax planning techniques – think like a tax advisor!
📢 Final Tip: Focus on high-mark areas, practice past papers, and stay calm!
📩 Share with others preparing for ACCA P6 (ATX) – and GOOD LUCK! 🔥
ACCA Exam: High-Scoring Topics for Each Paper
Preparing for ACCA exams? Maximize your score by focusing on the most important high-mark topics in each paper. Here’s a breakdown
📌 Applied Knowledge Level
✅ F1 – Business and Technology (BT)
🔹 Corporate Governance
🔹 Organizational Structure & Culture
🔹 Leadership & Management Theories
🔹 Ethics in Business
🔹 Financial & Non-Financial Performance Indicators
✅ F2 – Management Accounting (MA)
🔹 Costing Techniques (ABC, Marginal, Absorption)
🔹 Break-even Analysis & CVP Analysis
🔹 Budgeting & Variance Analysis
🔹 Performance Measurement
🔹 Short-Term Decision Making (Relevant Costs, Limiting Factors)
✅ F3 – Financial Accounting (FA)
🔹 Double-Entry Bookkeeping
🔹 Financial Statements Preparation (SoFP, P&L)
🔹 Non-Current Assets & Depreciation
🔹 Accruals & Prepayments
🔹 Inventory Valuation (FIFO, LIFO, AVCO)
📌 Applied Skills Level
✅ F4 – Corporate and Business Law (LW)
🔹 Contract Law (Offer, Acceptance, Consideration)
🔹 Company Formation & Structure
🔹 Directors’ Duties & Shareholders' Rights
🔹 Insolvency & Liquidation
🔹 Employment Law
✅ F5 – Performance Management (PM)
🔹 Advanced Variance Analysis (Mix & Yield, Planning & Operational)
🔹 Performance Measurement (ROI, RI, EVA)
🔹 Budgeting Techniques (Rolling, Zero-Based, Incremental)
🔹 Decision Making (Relevant Costing, Limiting Factors, Throughput Accounting)
🔹 Activity-Based Costing (ABC)
✅ F6 – Taxation (TX)
🔹 Income Tax Calculation
🔹 Corporation Tax Computation
🔹 Capital Allowances
🔹 VAT & Indirect Taxes
🔹 Inheritance Tax & Capital Gains Tax
✅ F7 – Financial Reporting (FR)
🔹 Consolidation of Financial Statements
🔹 Revenue Recognition (IFRS 15)
🔹 Leases (IFRS 16)
🔹 Financial Instruments (IFRS 9)
🔹 Ratio Analysis & Interpretation
✅ F8 – Audit and Assurance (AA)
🔹 Audit Planning & Risk Assessment
🔹 Internal Control Systems
🔹 Audit Evidence & Sampling
🔹 Audit Reports & Modifications
🔹 Ethical & Professional Issues
✅ F9 – Financial Management (FM)
🔹 Investment Appraisal (NPV, IRR, ARR, Payback)
🔹 Cost of Capital (WACC, CAPM)
🔹 Business Valuation Methods (DCF, Earnings Multiples)
🔹 Working Capital Management (Receivables, Payables, Inventory)
🔹 Risk Management (Currency & Interest Rate Hedging)
📌 Strategic Professional Level
✅ SBL – Strategic Business Leader
🔹 Leadership & Strategy Implementation
🔹 Corporate Governance & Risk Management
🔹 Ethical Decision-Making
🔹 Stakeholder Analysis
🔹 Business Models & Competitive Advantage
✅ SBR – Strategic Business Reporting
🔹 Conceptual Framework & Ethical Principles
🔹 Integrated Reporting & Sustainability
🔹 Fair Value Measurement (IFRS 13)
🔹 Impairment of Assets (IAS 36)
🔹 Deferred Taxation (IAS 12)
✅ AFM – Advanced Financial Management
🔹 Advanced Investment Appraisal (APV, Real Options)
🔹 Risk Management (Derivatives, Hedging Strategies)
🔹 Business Valuation & Mergers & Acquisitions
🔹 Treasury & International Finance
🔹 Dividend Policy & Capital Structure
✅ APM – Advanced Performance Management
🔹 Strategic Performance Measurement
🔹 Behavioral Aspects of Performance Management
🔹 Value for Money (Economy, Efficiency, Effectiveness)
🔹 Transfer Pricing & Divisional Performance
🔹 Big Data & Performance Analysis
✅ ATX – Advanced Taxation
🔹 Advanced Corporation Tax Planning
🔹 Inheritance Tax & Estate Planning
🔹 International Taxation & Double Taxation Relief
🔹 Business Taxation & Restructuring
🔹 Anti-Avoidance Legislation
✅ AAA – Advanced Audit and Assurance
🔹 Audit Risk & Professional Skepticism
🔹 Forensic Auditing & Fraud Risk
🔹 Group Audits & Joint Audits
🔹 Audit Reporting & Key Audit Matters
🔹 Ethics & Quality Control
📌 Key Takeaways
📌 Focus on these high-mark topics to maximize your score.
📌 Use past papers & mock exams to improve exam technique.
📌 Follow examiner reports to avoid common mistakes.
Illustrative IFRS financial statements by Big4 firms
Shout out to FA, FR, SBR and DipIFR students
Reports might be useful for you! At least looking through at high level has some benefit
Dear ACCA Tutors (FA, FR, SBR and DipIFR), if I were you, I would include some practical lessons with deep-dive in these reports
Practice matters more than exams)
PS: The reports were sourced from the channel FinRep, credits to them not to me
#acca #illustrativereports #ifrs #insights #recommendations
Edit, Sign and Share PDF files on the go. Download the Acrobat Reader app: https://adobeacrobat.app.link/Mhhs4GmNsxb
Читать полностью…
On 14 February 2024 the Law №ZRU-1030 came into force which introduced important changes to the Labour Code of the Republic of Uzbekistan.
PwC Uzbekistan HR Team prepared a brief alert on the most important changes. In case of any questions, please contact us.
#pwcuz #hr
ACCA Books PDF
https://drive.google.com/drive/folders/1xCsRSi27jj7CdxV0skHNqh1vqm1xzVRY?usp=sharing
ACCA study material Links
________________________
Latest material F1 to F9
https://www.dropbox.com/scl/fo/iyfke7dh2zhxzsph97nc5/AGe-7um1Fa53sNLJko1SwWc?rlkey=5680tn0hx4qe18ex08ckshtx9&st=mj5ko4is&dl=0
My link 🔗 as backup
https://www.dropbox.com/scl/fo/ey7977j2lh5jupbzzucjt/AIZ2Dm6KPr-JnyXBbb-4nu0?rlkey=xfu47rsfabces9raeh7udco0v&st=nacsmpyt&dl=0
___________________________
ACCA CONNECT HUB https://drive.google.com/drive/folders/1fg6jVvYErAvwYZjgBNqpjVLV4liTVUgo
_______________________
ACCA STUDY MATERIAL
https://drive.google.com/drive/folders/1eZsHyvZupQUimw74d6VRap4IsOenTBSH
_______________________
ACCA RESOURCES
https://drive.google.com/drive/folders/1f6Q83_a2FMK5NlBz75oTU1Rcbb5ROhJF
TAX
https://drive.google.com/drive/folders/1v-ptTRQdY0LYSikm1su8xjBjY0SKJTya
APM
https://drive.google.com/file/d/1xqpM9gRNscud9zuEcPnS-jN8HBXx1ixB/view?usp=drivesdk
_______________________
ACCA 2025 MATERIAL
https://drive.google.com/drive/folders/1Z3nW3MmZSqGgsuur2kAHCq7nnI2glRPa
_______________________
ALL PDFS BOOKS ACCA CIMA
https://drive.google.com/drive/folders/15xx69TddNBsrRfF89oJfOm5-5rAo1npJ
_______________________
BOOKS
https://drive.google.com/drive/folders/12W28Xdg1RdX2mDkwNvG8VMHJ_MLuSt8u
_______________________
AFM
https://drive.google.com/drive/folders/1yOwhG-9uUDXTjol7VEyw8IpsgdhuFoMy
The Examiner's answers can be overwhelming, and hard to study from.
My answers are practical - they show you what is possible in the exam time.
ACCA's Pre-March 25 mock is a superb exam for you to do (to time) as part of your exam preparation. Great questions, in the examiner's latest style.
Best to do this exam as a 'mock' under timed, exam conditions....on the practice platform......and then use my debrief videos and answers to help you to improve
#acca #accaglobal #accastudents #accaexams
PC:- BEN WILSON
📢 ACCA P2 (Strategic Business Reporting – SBR) – Last-Minute Exam Tips for March 2025!
Short on time? Stay focused! Prioritize high-scoring topics and key exam techniques to pass ACCA SBR efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Group Financial Statements (Consolidations) – Goodwill, NCI, Associates, Joint Ventures
🔹 Financial Instruments (IFRS 9, IFRS 7, IAS 32) – Classification, Measurement, Impairment
🔹 Revenue Recognition (IFRS 15) – Performance obligations, contract revenue
🔹 Leases (IFRS 16) – Right-of-use assets, lease liability
🔹 Impairment of Assets (IAS 36) – CGUs, Recoverable Amount, Value in Use
🔹 Ethics & Professional Judgment – Fundamental principles, ethical dilemmas in reporting
🔹 Current Issues & Conceptual Framework – Changes in IFRS, sustainability reporting
📢 Most Likely Section C Topics:
✅ Consolidation Adjustments (Group Financial Statements)
✅ Accounting Treatments & Ethical Issues
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (50 marks) – 2 scenario-based questions – Max 90 minutes
🔹 Section B (50 marks) – 2 scenario-based questions – Max 90 minutes
💡 Tips:
✔️ Explain your reasoning! SBR is about understanding, not just calculations.
✔️ Use IFRS references correctly. Link answers to specific accounting standards.
✔️ Practice writing professional reports – Structure your answers logically.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Consolidations, Revenue, Leases, Financial Instruments
📅 Days 6-10 – Practice past papers, focus on time management
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of IFRS & key concepts, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Apply IFRS correctly – don’t memorize, understand the principles!
✅ Manage time wisely – stick to your time plan for each question!
✅ Justify your answers – explain why, not just what!
📢 Final Tip: Focus on high-mark areas, practice past papers, and stay calm!
📩 Share with others preparing for ACCA P2 (SBR) – and GOOD LUCK! 🍀
📢 ACCA F7 (Financial Reporting) – Last-Minute Exam Tips for March 2025!
Running out of time? Don't panic! Focus on high-scoring areas and key strategies to pass ACCA F7 (FR) efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Consolidated Financial Statements – SoFP (Balance Sheet) & SoPL (Income Statement)
🔹 Single-Entity Financial Statements – Statement of Profit or Loss & Other Comprehensive Income
🔹 IFRS 15 (Revenue Recognition) – Performance obligations, contract revenue, timing of recognition
🔹 IFRS 16 (Leases) – Operating vs. finance leases, right-of-use asset, lease liability
🔹 IAS 37 (Provisions & Contingent Liabilities) – Recognition criteria, probable vs. possible obligations
🔹 Financial Instruments (IFRS 9) – Classification & measurement of financial assets and liabilities
🔹 Ratio Analysis & Interpretation – Profitability, liquidity, efficiency, gearing
📢 Most Likely Section C Topics:
✅ Consolidated Financial Statements (Guaranteed Question)
✅ Single-Entity Financial Statements with Adjustments
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (30 marks) – 15 MCQs (2 marks each) – Max 45 minutes
🔹 Section B (30 marks) – 3 Scenario-based MCQs (10 marks each) – Max 45 minutes
🔹 Section C (40 marks) – 2 Constructed Response Questions – At least 1 hour
💡 Tips:
✔️ Section C requires clear workings – label your answers properly!
✔️ Follow a structured approach in consolidation questions (Parent, Subsidiary, Adjustments).
✔️ Ratio analysis – Don't just calculate; explain what it means!
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Consolidation, Revenue, Leases, Adjustments
📅 Days 6-10 – Practice past papers, focus on time management
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of IFRS standards & formulas, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Show all calculations – even partial answers get marks!
✅ Manage your time – don’t overthink Section A & B!
✅ Apply IFRS standards correctly – no shortcuts!
📢 Final Tip: Focus on high-mark areas, practice past papers, and keep a cool head!
📩 Share with others preparing for ACCA F7 – and GOOD LUCK!
📢 ACCA F9 (Financial Management) – Last-Minute Exam Tips for March 2025!
Limited time left? No worries! Focus on high-scoring topics and key strategies to pass ACCA F9 (FM) efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Investment Appraisal – NPV, IRR, Payback, ARR, Sensitivity Analysis
🔹 Cost of Capital (WACC & CAPM) – Calculating WACC, equity & debt costs
🔹 Business Valuation – DCF, Earnings Multiples, Net Asset Valuation
🔹 Working Capital Management – Inventory, Receivables, Cash, Payables Management
🔹 Risk Management – Currency & Interest Rate Hedging Techniques
🔹 Sources of Finance – Equity vs. Debt, Lease vs. Buy Decisions
📢 Most Likely Section C Topics:
✅ Investment Appraisal (NPV, IRR, Sensitivity Analysis)
✅ Cost of Capital & Business Valuation
📌 Em Strategy & Time Managementxa
⏳ Time Allocation:
🔹 Section A (30 marks) – 15 MCQs (2 marks each) – Max 45 minutes
🔹 Section B (30 marks) – 3 Scenario-based MCQs (10 marks each) – Max 45 minutes
🔹 Section C (40 marks) – 2 Constructed Response Questions – At least 1 hour
💡 Tips:
✔️ Section C requires calculations + explanations! Show full workings.
✔️ Investment appraisal is a guaranteed question – Master NPV, IRR, Discounting Techniques.
✔️ Interpretation is key! In valuation & WACC questions, explain what the numbers mean.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Investment Appraisal, WACC, Risk Management
📅 Days 6-10 – Practice past papers, focus on writing structured answers
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of formulas & key concepts, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Show all calculations – even partial answers get marks!
✅ Manage time wisely – don’t overthink Section A & B!
✅ Apply financial theory correctly – don’t just memorize formulas!
📢 Final Tip: Focus on high-mark areas, practice past papers, and stay calm! 💪
📩 Share with others preparing for ACCA F9 – and GOOD LUCK! 🍀
📢 ACCA P4 (Advanced Financial Management – AFM) – Last-Minute Exam Tips for March 2025!
Running out of time? Stay focused! Prioritize high-scoring topics and key exam techniques to pass ACCA AFM efficiently.
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Investment Appraisal & Real Options – NPV, APV, IRR, Sensitivity & Scenario Analysis
🔹 Cost of Capital & Risk Adjustments – WACC, CAPM, MM Theorem with and without tax
🔹 Business Valuation – DCF, Earnings Multiples, Net Asset Valuation
🔹 Financial Risk Management – Hedging Techniques for Interest Rate & Foreign Exchange Risks
🔹 Mergers & Acquisitions – Synergies, Valuation Methods, Defensive Strategies
🔹 International Financial Management – Forex, Translation & Economic Risk Management
🔹 Dividend Policy & Capital Structure – Gearing, Pecking Order Theory, MM Approach
📢 Most Likely Section C Topics:
✅ Investment Appraisal & Business Valuation
✅ Risk Management (Currency & Interest Rate Hedging)
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (50 marks) – 1 Compulsory Case Study – Max 90 minutes
🔹 Section B (50 marks) – Choose 2 out of 3 Questions (25 marks each) – Max 45 minutes per question
💡 Tips:
✔️ Show full workings – Even partial calculations get marks.
✔️ Interpret results – Don't just calculate; explain the impact on business decisions.
✔️ Apply financial theory correctly – Link to real-world business situations.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Investment Appraisal, WACC, Risk Management
📅 Days 6-10 – Practice past papers, focus on writing structured answers
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of formulas & key concepts, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Show calculations + explanations – structure your answers clearly.
✅ Manage time wisely – stick to your time plan for each section!
✅ Use financial models correctly – support answers with calculations & logic.
📢 Final Tip: Focus on high-mark areas, practice past papers, and stay calm! 💪
📩 Share with others preparing for ACCA P4 (AFM) – and GOOD LUCK!
📢 ACCA F8 (Audit & Assurance) – Last-Minute Exam Tips for March 2025!
Time is short? Don’t panic! Focus on high-scoring areas and key strategies to pass ACCA F8 (AA) efficiently. ✅
📌 High-Scoring Topics (Most Exam Marks!)
🔹 Audit Planning & Risk Assessment – Understanding business risks, material misstatements
🔹 Internal Control Systems – Strengths, weaknesses, control deficiencies, recommendations
🔹 Audit Evidence & Procedures – Sources of evidence, reliability, substantive testing vs. tests of control
🔹 Audit Reports & Modifications – Unqualified, qualified, adverse, disclaimer opinions
🔹 Ethics & Professional Issues – ACCA Code of Ethics (Integrity, Objectivity, Confidentiality, etc.)
🔹 Going Concern & Subsequent Events – Indicators, audit procedures, impact on report
🔹 Sampling & Analytical Procedures – Test of details, statistical vs. non-statistical sampling
📢 Most Likely Section C Topics:
✅ Audit Risks & Responses (Guaranteed Question)
✅ Internal Control Weaknesses & Recommendations
📌 Exam Strategy & Time Management
⏳ Time Allocation:
🔹 Section A (30 marks) – 15 MCQs (2 marks each) – Max 45 minutes
🔹 Section B (30 marks) – 3 Scenario-based MCQs (10 marks each) – Max 45 minutes
🔹 Section C (40 marks) – 2 Constructed Response Questions – At least 1 hour
💡 Tips:
✔️ Section C requires explanations! Use clear, structured answers.
✔️ Risk-based questions – Identify risk + explain why it’s a risk + auditor response.
✔️ Audit report questions – Understand when to modify an opinion and how.
📌 How to Revise in the Last 10-15 Days
📅 Days 1-5 – Master Audit Risk, Internal Controls, Ethics
📅 Days 6-10 – Practice past papers, focus on writing full answers
📅 Days 11-13 – Mock exams, examiner reports, revision of weak areas
📅 Days 14-15 – Quick review of ISAs & key concepts, rest before the exam
🚀 PRACTICE, PRACTICE, PRACTICE! Solve past papers under timed conditions.
📌 Last-Minute Exam Day Tips
✅ Read the requirement carefully – don’t assume the question!
✅ Write structured answers – point, explanation, application.
✅ Manage time wisely – don’t overthink MCQs!
✅ Apply ISAs correctly – precision is key!
📢 Final Tip: Focus on high-mark areas, practice past papers, and stay calm! 💪
📩 Share with others preparing for ACCA F8 – and GOOD LUCK!
Since you have limited time, you need to focus on high-impact study strategies for ACCA F5 (Performance Management). Here’s what you should do:
1. Prioritize Key Topics
Advanced Variance Analysis (Mix & Yield, Planning & Operational Variances)
Performance Measurement & Divisional Performance (ROI, RI, EVA)
Activity-Based Costing (ABC) vs. Traditional Costing
Limiting Factors & Decision Making (Relevant Costs, Throughput Accounting)
Budgeting Techniques & Behavioral Aspects
Focus more on Section C (Constructed Response Questions), as these are often challenging.
2. Practice Past Exam Questions
Solve past papers under timed conditions.
Use ACCA's CBE Practice Platform to get familiar with the exam format.
Work on numerical AND written explanation parts (many students lose marks on explanations).
3. Examiner Reports & Technical Articles
Read ACCA's examiner reports to understand common mistakes.
Review technical articles on key topics (especially performance measurement & variances).
4. Time Management
In the exam, spend:
1.8 min per mark
Section A & B first (60%) → then Section C (40%)
Don't get stuck on one question—move on and return later if needed.
5. Quick Revision Strategy
Flashcards for formulas & key concepts.
Teach back technique—explain a concept aloud as if teaching someone.
Mock exam a few days before to test readiness.
🌟 Common Struggle in MA Classes: Reconciliation of Marginal and Absorption Accounting Profits 📊
I’ve noticed that many of my students in Management Accounting (MA) classes often find it challenging to reconcile marginal accounting profit with absorption accounting profit. Let’s simplify this concept together!
The only difference between these two lies in how fixed production costs are treated.
Here’s the logic:
1. Marginal Accounting (Variable Costing) – fixed production costs are treated as period costs. This means they are expensed in the period they are incurred, regardless of how much is produced or sold.
2. Absorption Accounting (Full Costing) – fixed production costs are absorbed into product costs. They are included in inventory costs and only expensed when the goods are sold.
🔑 Reconciliation Formula
To reconcile profits, we use the following formula:
Absorption profit = Marginal Profit + Fixed production cost in closing inventory - Fixed production cost in opening inventory
🧠 Logic Behind the Difference
• If inventory increases: Absorption profit > Marginal profit (because more fixed costs are deferred in closing inventory).
• If inventory decreases: Absorption profit < Marginal profit (because previously deferred fixed costs are now released as expenses).
So, next time you’re stuck with a reconciliation question, just remember:
The difference comes from the timing of when fixed costs are recognized.
Hope this helps clarify the logic! 💡📖
Section B. Duality of transactions and double-entry bookkeeping.pdf
Читать полностью…
How & When To Use (& Alternatives)
For those getting ready for the ACCA AFM exam in March 2025, I believe this will help with your preparation.
It shows the formula sheet and maths tables you are given in the ACCA AFM exam with my annotations. I have added when & where you will use the relevant formula and the alternative 'spreadsheet functions'.
Feel free to share with any fellow students who are sitting ACCA AFM.
©️Sunil Bhandari
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