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    ACCA: Technical articles

    Listen to our technical article podcasts to help with specific areas of the syllabus
    en-gbACCA Student Podcasts165 Episodes

    Episodes (165)

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

    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 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. 

    ACCA: Technical articles
    en-gbOctober 07, 2022

    Episode 162: The integrated report framework

    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 impact of the integrated report framework.

    ACCA: Technical articles
    en-gbOctober 07, 2022

    Episode 2: Behavioural finance

    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 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.


    ACCA: Technical articles
    en-gbJuly 21, 2021

    Episode 1: Intangible assets – can’t touch this

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

    ACCA: Technical articles
    en-gbJuly 21, 2021

    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.

    Episode 161: Relevant costs

    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 can be considered as either relevant or irrelevant, and then considers some specific examples that might be found in an exam question.
    ACCA: Technical articles
    en-gbJanuary 26, 2021

    Introduction to Islamic finance

    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. The ACCA Financial Management syllabus contains a section on Islamic finance (Section E3). This podcast explores the main tenets of Islamic finance and how it applies in a contemporary business world.

    SBR: Accounting for cryptocurrencies

    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 alternative but to refer to existing accounting standards. This podcast demonstrates to Strategic Business Reporting (SBR) candidates how this can be done using cryptocurrencies as an example.

    The Money Laundering Regulations 2017

    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 Action Task Force (FATF) standards. This podcast will look at the changes introduced by the new regulations.