List of all ACCA FM Technical articles. F9 paper
ACCA FM Technical articles
Dive into ACCA FM's technical articles for insightful guidance on financial management. Explore key concepts and enhance your expertise
The ACCA F9 paper is one of the FM exam's most critical and challenging sections.
The ACCA FM Technical articles are based on technical, theoretical, and quantitative financial management concepts.
While reading these articles, you will come across various topics such as cash management, investment analysis, financial reporting, auditing, etc. Even though these topics appear very challenging at first sight, with a bit of preparation and focus, you can ace this section easily.
These articles are among the most challenging questions in the ACCA F9 paper. But don't worry! We've got your back covered with this comprehensive list of all the technical articles from previous exams.
Discuss and assess the impact of financial Management on the economic environment.
In FM, percentage figures are frequently annualised or pro-rated on a short-term basis. Since these calculations are impacted by the method used, this article clarifies ACCA's preferred approach.
Discuss and apply working capital management techniques.
Working capital management, a core area of Financial Management, is the subject of this article. It discusses current assets and current liabilities and how they are analysed. This material may be covered, in its entirety, as part of a 20-mark question or assessed through objective test questions.
Accounts receivable Management
The Account Receivable Management section of the Financial Management Study Guide (Section C2d) states that candidates should be able to 'discuss, apply, and asses the effectiveness of account receivable management techniques.
Management of foreign accounts receivable
A business may face additional problems when dealing with foreign accounts receivable and the usual challenges associated with collecting from domestic customers.
A corporation may collect money from its customers using two methods.
Investigate issues and problems to determine whether to initiate or expand an investment.
Inflation and investment appraisal
This article explores how the net present value approach can be utilised to compute investment values using both nominal and real terms and the impact of taxation on these values. This is an area where unprepared candidates often make mistakes.
Equivalent annual costs and benefits
Companies can use the equivalent annual cost calculation to assist in asset replacement decisions.
Investment appraisal is one of the core topics within Financial Management, and it has been well represented on the Financial Management exam.
Businesses should investigate and appraise different types of funding.
Dividends and share price growth are two ways wealth may be provided to shareholders. We will examine a few theories on dividend payments, the practical considerations that must be taken into account, and a discussion on dividend policies.
The capital asset pricing model – part 1
In this post, we look at CAPM and its components, how it can be used to estimate the cost of equity and the asset beta formula. In subsequent posts, we will look at the CAPM's theoretical foundations and practical applications.
The capital asset pricing model – part 2
The CAPM is explained in detail in this article, with examples of how to apply it to project-specific discount rates for investment appraisal.
CAPM: theory, advantages, and disadvantages
In this last post in a three-part series, we examine CAPM and its advantages and disadvantages.
In this post, we discuss the different funding options for small businesses, with a particular focus on crowdfunding and supply chain financing.
Analysing the suitability of financing alternatives
This article provides an approach for students to finish the Financial Management syllabus with a worked example that applies the technique discussed in a critical area.
Introduction to Islamic finance
The syllabus for Financial Management just added Islamic finance to the coursework.
The subject of business finance is covered in section E of the syllabus. This article discusses the types, sources, and mixes of finance.
Cost of capital, gearing and CAPM – part 1
The first part of this article looks at how a reasonable discount rate can be calculated for investment appraisal: Which long-term projects should a company invest in?
Cost of capital, gearing and CAPM – part 2
The second part of this article looks at how a reasonable discount rate can be calculated for investment appraisal: Which long-term projects should a company invest in?
Does altering a company's capital structure lead to an enhancement in stockholder value?
Business and asset valuations are discussed and applied principles.
After reading this article, students should be familiar with critical behavioural finance concepts.
This article describes three general approaches to valuing a business – assets-based, income-based, and cash flow-based – as described.
Businesses should explain and use risk management techniques.
ACCA recommends using either an annualising or a short-term pro-rating of percentage figures in certain FM syllabus areas. This article discusses these two approaches and how they affect calculations in questions on these syllabus areas.
Hedging techniques for interest rate risk
Section G of the Financial Management Study Guide examines the management of interest rate risk.
Foreign currency risk and its Management
An economical, translation, and transaction risk focus is covered in this article.
Closing comments
Financial Management is one of the most challenging areas on the FM exam paper. The examination is divided into four main areas.
The article's title is a broad question aimed at checking your understanding of the fundamental concepts behind the financial management area of the exam. Further, it will help you gauge your preparedness for the subject.
You can supplement your studies with ACCA-approved study materials and BPP online training. Do contact us to know more.
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