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Latest Definition of Fair Value and New requirements for Determination of Fair Value, IFRS 13 Fair Value Measurement
 
Here you can find the latest definition and new requirements for the determination of Fair Value..
(http://www.readyratios.com/articles/ifrs/ifrs-13-fair-value-measurement.html)
Latest Title and Structure of Income Statement, IAS 1 Presentation of Financial Statements
 
Here you can find the latest title, identification contents and structure of financial statements as amended to date and detailed study material for IAS 1 Presentation of Financial Statements (http://www.readyratios.com/articles/ifrs/ias-1-presentation-of-financial-statements.html)
CFA or MBA
 
MBA marketing and CFA are completely different fields. One related to sales & marketing and other related to finance. if you are looking for the easy one then surely it is MBA and be well prepared for a tough time as sales is always very tough however once you reach at a certain level of experience, you surely encash your experience and reputation.

On the other side, CFA is extremely difficult and cannot be done easily. It takes time, effort and commitment, However CFA's draw a very high salary since they are limited in quantity.

Hope this helps.

Nabeel Shaukat
http://www.readyratios.com/articles/
[ Closed] ACCA Technical Articles, All technical articles for ACCA papers published in student accountant
 
Below is the paper wise list of technical articles posted in Student Accountant. Students must practice these questions before appearing in the examinations.


F4    Corporate and Business Law

Unfair performance by Companies

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/unfair-preference.html

Company directors Disqualification Act:

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/Company-directors.html

Company Act 2006 Part 1

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/companies-act2006part1.html

Company Act 2006 Part 2

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/companies-act2006part2.html

The Tort of negligence

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/tort-negligence.html

The Supreme Court

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/the-supreme-court.html

Damages:

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/damages.html

Spandeck Engineering v Defence Science and Technology Agency (DSTA)

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/spandeck-dsta.html

Pledge – recent changes in Russian legislation

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/changes-russian-legislation.html
Bribery Act 2010

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/bribery-act-2010.html

ICC introduces new International Commercial Terms

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/icc-introduces-new-international-commercial-terms.html


Corporate governance: a South African perspective

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/corporate-governance--a-south-african-perspective.html

Restraint of trade in Singapore

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/restraint-of-trade-in-singapore.html

Key aspects of the law of contract and the tort of negligence

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/key-aspects-of-the-law-of-contract-and-the-tort-of-negligence.html

Business rescue proceedings

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f4/technical-articles/business-rescue-proceedings-in-south-africa---part-1.html



F5    Performance Management

Top tips for the Paper F5 exam

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/top-tips-for-the-paper-f5-exam.html


Linear programming

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/linear-programming.html

Interpreting financial Data

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_may08_cordwell1.pdf

The Risk of Uncertainty

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/the-risks-of-uncertainty.html

Measuring planning variances

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/measuring-planning-variances.html

Not-for-profit organizations Part 1

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/NFP-organisations.html

Not-for-profit organizations Part 2

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/NFP-org-pt2.html

Transfer Pricing

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/transfer-pricing.html

Activity Based Costing

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/ABC.html

Target and Life Cycle costing

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/target-lifestyle.html


Material Mix and Yield Variance

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/mat-yield.html

Comparing budgeting techniques

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/comparing-budgeting-techniques.html

Cost-Column-Profit Analysis

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/CVP-analysis.html

Performance Measurement

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/performance-measurement.html

Environmental Accounting

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/Env-MA.html


Throughput accounting and the theory of constraints, part 1

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/throughput-constraints1.html

Throughput accounting and the theory of constraints, part 2

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/throughput-constraints2.html

The learning rate and learning effect

http://www.accaglobal.com/ng/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/the-learning-rate-and-learning-effect.html

Decision Trees

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/decision-trees.html

F6     Taxation


Finance Act 2013

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f6/technical-articles/finance-act-2013.html

F7    Financial Reporting


Reporting Performance

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/reporting-performance.html

Property Plant & Equipment Part 1

http://www.accaglobal.com/content/dam/acca/global/pdf/robins0607.pdf

Property Plant & Equipment Part 2

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_aug07_robins.pdf

Research & development

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_sep07_retallack.pdf

Presentation of Financial Statements

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_feb08_griffiths.pdf

Construction Contract

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_novdec08_retallack.pdf

Deferred Tax

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_aug09_baker_clendon.pdf


Impairment

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_aug09_clendon_baker2.pdf

Performance Appraisal

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_mar10_perfap_F7.pdf

Business Combination

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_jul10_F7_IFRS3.pdf

Reporting Changes

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_sept10_financialreporting­.pdf

Accounting For Property plant & Equipment

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_sept10_ias16.pdf

Leases

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/accounting-for-leases.html

How to account for property

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/How-to-account-for-property.html

Conceptual frame Work for Financial Reporting

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/iasb-conceptual-framework-financial-reporting.html

The need for conceptual frame Work

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/conceptual-framework-need.html


Financial Instruments Part 1

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/what-financial-instrument.html

Financial Instruments Part 2

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/financial-instrument-part2.html

Classification of Leases

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/lease.html

Revenue

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f7/technical-articles/revenue-recognition.html


F8  Audit & Assurance


Audit Working papers

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_feb07_F8P7.pdf

ISA 330 Responses to Assessed Risk

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_apr10_f8.pdf

Opinion

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_May2010_matterofopinion.pdf

Auditing in Computer based Environment

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_jan11_CAATs.pdf


Clarity Audit Standards

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr11_f8p7_clarity.pdf

Subsequent Events

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/subsequent-events.html

Sampling

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/audit-sampling.html

Audit Risk

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/audit-risk.html

Going Concern

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/going-concern.html

Audit Procedures

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/audit-procedures.html

ISA 315 Risk of Material misstatements

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/isa-315.html

The Control Environment of a Company

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/the-control-environment-of-a-company.html

The Audit of Wages

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/the-audit-of-wages.html


F9    Financial Management


The Capital Asset Pricing model Part 1

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_jan08_capm.pdf

The Capital Asset Pricing model Part 2

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_apr08_head.pdf

The Capital Asset Pricing model (Theory)

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_jj08_head.pdf

Being an Angel

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_march09_attrill.pdf

Optimum Capital Structure

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_junjul09_lynch.pdf

Receivable Collection

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/3244827_09.pdf

Cost of Capital part 1

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_oct09_garrett2.pdf

Cost of Capital Part 2

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_nov09_garrett2.pdf

Foreign risk

http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/f9/tech/SA_july2010_F9_forex.pdf
Advance investment Appraisal

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/advancedInvest.pdf

Business finance

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_mar11_f9v2.pdf

Introduction to Islamic Finance

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f9/technical-articles/introduction-to-islamic-finance.html

Analyzing the suitability of financing alternatives

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_june11_alternatives.pdf

Business Valuation

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_feb12_f9_valuations.pdf

Myopic Management

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f9/technical-articles/myopic-management--causes-and-remedies.html


P1 Governance Risk and Ethics


Stakeholders Part 1

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa-jan08-campbell.pdf

Stakeholders part 2

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_feb08_campbell.pdf


Ethics Decision Making

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_mar08_campbell.pdf

Sarbanes–Oxley

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_apr08_campbell.pdf

Strategic and operational Risks

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_sep08_weller.pdf

Risk and Environmental Auditing

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles/risk-and-environmental-auditing.html

Corporate Governance External and internal Actors

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_aug09_campbell.pdf

Non-Corporate Governance

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles/non-corporate-corporate-governance.html

Independence as a concept in corporate governance

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles/independence-as-a-concept-in-corporate-governance.html

Internal Audit

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles/internal-audit.html

COSO Enterprise risk Management

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles/coso-enterprise-risk-management-framework-part-1.html
Environmental accounting and reporting

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles/environmental-accounting-and-reporting.html

Diversifying the board – a step towards better governance

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p1/technical-articles/diversifying-the-board--a-step-towards-better-governance.html


P2  Corporate Reporting


How to pass the professional Level Papers

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_aug12_p1-7_marks.pdf

IFRS 2

http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/tech/holt0307.pdf

IFRS 3 Business Combination (Part 1)

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_feb09_holt.pdf

IFRS 3 Business Combination (Part 2)

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr09_holt.pdf

Deferred tax

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa-aug09-bake-clendon.pdf

Impairment of goodwill

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_aug09_clendon_baker2.pdf


Convergence between IFRS and US GAAPs

http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/tech/convergence_p2.pdf

IFRS for SME’s

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_mar10_IFRS_SMEs_INT.pdf

Complex Group

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr2010_P2.pdf

Revenue

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/SA_July2010_p2_revenue.pdf

The Industry Question

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_sept10_jonesP2.pdf

Provision

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr11_p2_provisions.pdf

Corporate reporting case Studies

http://www.accaglobal.com/content/dam/acca/global/PDF-students/acca/tech/sa_july11_corp_report.pdf

Debt and Equity

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p2/technical-articles/when-does-debt-seem-to-be-equity-.html

Hedge Accounting

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p2/technical-articles/hedge-accounting.html


Impairment of Financial Asset

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p2/technical-articles/impairment-of-financial-assets.html


P3 Business Analysis


Business Analysis case Study approach

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_aug10_p3.pdf


E-Commerce

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/E-commerce.html

Performance measures to support competitive advantage

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/performance-measures.html

Critical Success factors

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_aug06_stoneACCA.pdf

Strategic planning Model

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/Strategic%20planning%20models.pdf

The adaptability of strategic model

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/adaptability-strategic.html

The seven deadly sins of strategy implementation

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/seven-deadly.html


Strategic planning

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_feb08_jennings.pdf

Business process Change

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_sep08_thomas.pdf

Competency

http://www.accaglobal.com/content/dam/acca/global/pdf/3244816.pdf

Project management

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/project-management.html

Performance Appraisal

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_mar10_perfap_F7.pdf

Knowledge management

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/knowledge-management.html

Takeovers

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr10_takeovers_P3.pdf

POSITION-BASED AND RESOURCE-BASED STRATEGIES

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_oct10_p3.pdf

Strategic use of IT

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_oct10_p3_IT.pdf

Business forecasting and strategic planning

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_jan11_P3_forecasting.pdf


Business strategy and pricing

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_feb11_P3_strategy_pricing­.pdf

Strategy and people

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/strategy-and-people.html

Project management business cases

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/project-management---business-cases-and-gateways.html

Conflict management and the accountant as project manager

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_oct11_conflict.pdf

Out Sourcing

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_nov11_outsourcing.pdf

Communicating Core values

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f1/technical-articles/communicating-core-values-and-mission.html

Strategic planning and Issues

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/strategic-planning-in-an-age-of-turbulence.html

Benchmarking

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/benchmarking.html

Culture and configuration
http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/culture-and-configuration.html


Value chain Management

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p3/technical-articles/value-chains.html


P4    Advance Financial management


Portfolio theory Part 1

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_lynch_portfolio.pdf

Portfolio theory Part 2

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles/risk-return.html

Economic Value Added and its Alternatives

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_weaverACCA.pdf

Modified internal rate of return

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_apr08_ryan_revised.pdf

How Lenders set their rates

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_aug08_ryan.pdf

Toxic Assets

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_jan09_ryan.pdf

Application of Option Pricing to Value Firms

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_nov09_ryan.pdf


Risk Management

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles/risk-management---understanding-why-is-as-important-as-understanding-how.html

Bond Valuation and Yield

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_sept11_bonds.pdf

Interest Rate risk management

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_sept11_interest_risk.pdf

Determining interest rate forwards and their application to swap valuation

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_nov2011_intrateswaps.pdf

The European debt crisis

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles/the-european-debt-crisis.html

Islamic Finance and Theory

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles/islamic-finance---theory-and-practical-use-of-sukuk-bonds.html

Aspects of Islamic Finance

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles/aspects-of-islamic-finance.html

International Project Appraisal Part 1

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles/international-project-appraisal.html

International Project Appraisal Part 2

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p4/technical-articles/international-project-appraisal---part-2.html


P5  Advance Performance Management


Environmental management Accounting

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles/environmenta-management.html

Management Control for survival

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles/management-control.html

Beyond Budgeting

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles/beyond-budgeting.html

Performance measures to support competitive advantage

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles/performance-measures.html

The pyramids and pitfalls of performance measurement

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles/the-pyramids.html

Business Strategy and Performance Model

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_apr06_johnsonACCA.pdf

Business failure

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_jj08_mpogue.pdf

Accounting and organizational Culture

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012/sa_novdec08_morgan.pdf


Economic Value Added and business profitability Part 1

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_july11_perfmeasurement.pdf

Economic Value Added and business profitability Part 2

http://www.accaglobal.com/content/dam/acca/global/pdf/SA_Aug10_EVA_pt2.pdf

The performance Prism

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_mar12_p5_perfprism.pdf

Benchmarking and use of targets in public sector

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_sept12_p5_benchmarking.pdf

Reward scheme for employees

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles/reward-schemes-for-employees-and-management.html

Human Resource management

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p5/technical-articles/human-resource-management-and-the-appraisal-system.html


P6    Advance Taxation


Finance Act 2013

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p6/technical-articles/finance-act-2013.html




P7  Advance Audit and Assurance


Examining Evidence

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012b/examiningEvidence.pdf

Group Audits

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012b/groupAuditIssues.pdf

Report to those charge with governance

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012b/auditorsReport.pdf

Forensic Auditing

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012b/forensicAdit.pdf

Importance of Financial Reporting Standards

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012b/18Nov.pdf

ISA 240 fraud

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_march09_jones.pdf

Messaging the Figures

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr09_weaver.pdf

The IAASB

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_aug09_weaver.pdf

The use of CAATs in Audit

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_aug09_byrne.pdf



Audit risk

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_nov09_jones.pdf

Going Concern

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012f/feb10-goingconcern-pP7.pdf

Opinion

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_May2010_matterofopinion.pdf

Analytical Procedures

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_sept10_audit.pdf

Audit of Estimates and Fair Values

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_nov10_P7_final.pdf

Aspects of CAATs

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_jan11_CAATs.pdf

Acceptance Decision of Audit Engagement

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_mar11_P7.pdf

Group Audits

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr11_p7_group.pdf

Audit and Insolvency

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr11_p7ukirl_insolvency.pdf

Clarity Auditing Standard

http://www.accaglobal.com/content/dam/acca/global/pdf/sa_apr11_f8p7_clarity.pdf



Auditing in UK

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa-sept11-auditor-reports2.pdf

Completing the Audit

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa-oct11-complete-audit.pdf

Audit Planning

http://www.accaglobal.com/content/dam/acca/global/PDF-students/2012s/sa_oct12-p7-planning.pdf

Ethics

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/a-question-of-ethics.html

Risk of Material Misstatement

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/isa-315.html

Continue to be rest Assured

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/continue-to-be-rest-assured.html

The Control Environment of a Company

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f8/technical-articles/the-control-environment-of-a-company.html

Changes in Reporting

http://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/p7/technical-articles/reporting-on-audited-financial-statements--significant-changes-p.html



 
Explain why the use of current liabilities as opposed to long-term debt subjects the firm to a greater risk of insolvency.
 
Due to the following reasons:

- You may need to pay off current liabilities from your working capital
- You may have to get additional short term loans to pay off your existing short term loans for example overdraft
- Current liabilities have time constraints rather than Long-term liabilities which are not to be paid immediately and the interest rate is also low.
- Since you have short time to pay off sort term liabilities, non-payment of the same may result in legal issues

There are many other reasons. Above are only a few. Refer our ACCA section for useful information about International Accounting Standards http://www.readyratios.com/articles/ifrs/
International accounting standards
 
Quote
John Smith wrote:
Could you send me IFRS texts or give me the link?
John,

Soon we are adding complete IFRS detailed texts which should impress all the visitors of RR. These papers will be written by top professional Chartered Accountants.  
Pages: 1

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