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.
Date: 21 July 2021
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.
Date: 21 July 2021
The watchdogs say that a lack of resources are to blame The post ICAEW and ACCA slam “poor” HMRC performance appeared first on Accountancy Age.
Date: 27 May 2021
New working model requires balance of client requirements and staff wellbeing The post Accounting heads confirm hybrid working adoption appeared first on Accountancy Age.
Date: 23 March 2021
Kiki Stannard, managing director at ZEDRA London, says “lines have been blurred” regarding tax obligations due to the pandemic The post New working environment triggers tax compliance challenges appeared first on Accountancy Age.
Date: 08 March 2021
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.
Date: 05 March 2021
This podcast focuses on the nature and importance of market and customer segmentation, an aspect of strategic analysis which is covered within Section C of the Strategic Business Leader syllabus.
Date: 05 March 2021
The Chancellor of the Exchequer says the government is “proud of the furlough” The post Chancellor extends furlough and widens cash grants access for self-employed appeared first on Accountancy Age.
Date: 03 March 2021
Association relinquishing RPB authority The post ACCA director: Cost of insolvency regulation unsustainable appeared first on Accountancy Age.
Date: 02 February 2021
‘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.
Date: 26 January 2021