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ACCA Student Podcasts
Topical issues for trainee accountants
Category: Business
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April 01, 2018 05:09 AM PDT

This series provides some helpful tips on how to complete the ACCA practical experience requirement. Training others on an area of work could help you towards achieving performance objective 5, Leadership and Management. In this podcast we look at the best ways to train a colleague.

April 01, 2018 05:06 AM PDT

This series provides some helpful tips on how to complete the ACCA practical experience requirement. Demonstrating collaboration and teamworking skills could help you towards achieving performance objective 5, Leadership and Management. In this podcast we look at the best ways of working effectively with colleagues and explore the potential pitfalls to be aware of.

April 01, 2018 04:57 AM PDT

This series provides some helpful tips on how to complete the ACCA practical experience requirement. Displaying effective networking skills could help you towards achieving performance objective 2, Stakeholder Relationship Management. In this podcast we look at the dos and don'ts of networking at conferences, and how you can make the most out of attending an event.

April 01, 2018 04:49 AM PDT

A key part of the Financial Reporting exam is the ability to analyse a set of financial statements. The statement of cash flows is one of the primary financial statements, and Financial Reporting candidates must be able to explain the performance of an entity based on all of the financial statements including the cash flows given. This podcast explores how candidates can understand the different sections of the statement and analyse the implications for the business.

April 01, 2018 04:36 AM PDT

Transaction costs occur whenever a good or service is transferred from a provider to a user. This podcast looks at transaction cost theory and how it can be used to maximise shareholder profit within organisations.

December 17, 2017 05:07 AM PST

This two-part podcast is relevant to candidates preparing for the P6 (MYS), Advanced Taxation exam, and is based on the prevailing laws as at 31 March 2017. It collates and discusses the provisions in the Income Tax Act 1967 and the Real Property Gains Tax Act 1976 relating to tax administration. Part 2 deals with powers of the director general, liabilities of a director, responsibilities as a payer/acquirer, statutory time bar, advance/private rulings, and tax audits and investigations.

December 17, 2017 04:58 AM PST

This two-part podcast is relevant to candidates preparing for the P6 (MYS), Advanced Taxation exam, and is based on the prevailing laws as at 31 March 2017. It collates and discusses the provisions in the Income Tax Act 1967 and the Real Property Gains Tax Act 1976 relating to tax administration. Part 1 deals with responsibilities as a taxpayer, responsibilities as an employer, and rights of a taxpayer.

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.

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