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ACCA Podcasts
Topical issues for trainee accountants
Category: Business
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by ACCA
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December 07, 2017 04:35 AM PST

The idea behind business rescue proceedings is to restore a company to a profitable entity or, if that is not possible, to secure a better return for the creditors, and to avoid liquidation. This podcast considers the meaning of business rescue and provides some recent interesting cases on business rescue proceedings.

December 07, 2017 04:31 AM PST

The completion stage of the audit is when the auditor reviews the work performed and considers the implications for the auditor’s report. A crucial part of this review is the evaluation of misstatements found during the audit. This podcast discusses the requirements of ISA 450, Evaluation of Misstatements Identified during the Audit, and provides some examples of the application of the ISA in the context of the Advanced Audit and Assurance exam.

December 07, 2017 04:18 AM PST

In order to meet the objective of financial reporting, information provided by a particular measurement basis must be useful to users of financial statements. A measurement basis achieves this if the information is relevant and faithfully represents what it essentially is supposed to represent. In addition, the measurement basis needs to provide information that is comparable, verifiable, timely and understandable.

December 07, 2017 02:24 AM PST

Clive Webb, Senior Professional Insights Manager, ACCA, gives an overview of ACCA’s latest report examining the opportunities technology presents finance. "The Race for Relevance" identifies the key steps required for an implementation programme and throws a spotlight on six key technologies: cloud, cyber, social media, analytics, robotic process automation (RPA) and artificial intelligence (AI).

October 16, 2017 06:37 AM PDT

The aim of P6 (UK) is to ensure that candidates can provide individuals and businesses with the information and advice they require regarding the impact that the major UK taxes may have on their financial decisions and situations. P6 (UK) is directly underpinned by F6 (UK). Knowledge and understanding of the technical content of F6 (UK) is, therefore, vital if candidates are to be successful at P6 (UK).

October 16, 2017 06:30 AM PDT

This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. The more questions you practise, the more confident you will be that you have an approach that works for you and the better you will perform in the exam. You will also become more familiar with the way in which information is presented in exam-standard questions and the sort of tasks you will be expected to perform.

October 16, 2017 06:25 AM PDT

This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. Time is your most precious resource in the exam. There is enough of it provided you use it efficiently and do not waste it.

October 16, 2017 06:13 AM PDT

This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. When marking the P6 (UK) exam, it is quite clear that many candidates would benefit from spending more time thinking and less time writing.

October 16, 2017 06:06 AM PDT

This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. Marks are awarded in the exam for satisfying the requirements and not for other information. Accordingly, it is vital to identify the particular requirements and then address them in the correct amount of time.

July 26, 2017 05:22 AM PDT

This podcast is relevant for all candidates preparing to sit the P6 (UK) exam. It is one of a series of five short podcasts on exam technique. Reading an exam question is a skill that you should work at and try to improve. This will help you to identify the relevance of the facts of the scenario, and enable you to take advantage of the guidance and help provided in the question.

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