ACCA exam articles and tips
Explore comprehensive ACCA exam preparation resources, study tips, technical articles, and strategic guidance for all ACCA papers. Updated for 2025-2026 exam sessions with insights on BPP and Kaplan materials, exam techniques, and career advice for aspiring chartered accountants.
12-month ECL
Updated Jun 16, 2026
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IFRS 9 Expected Credit Loss Model: 12-Month vs Lifetime ECL
IFRS 9 Expected Credit Loss Model The IFRS 9 expected credit loss model requires entities to recognise credit losses before a default event occurs, replacing the outdated incurred...
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ACCA
Updated Jul 05, 2026
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IFRS 15 Performance Obligations: Identification, Separation & Warranty Treatment
IFRS 15 Performance Obligations IFRS 15 requires entities to identify each distinct performance obligation in a contract with a customer before recognising revenue. A promised good or service...
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ACCA
Updated Jun 16, 2026
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IAS 36 Impairment of Assets: Cash-Generating Units Explained with Examples
IAS 36 Impairment of Assets IAS 36 requires entities to test cash-generating units (CGUs) for impairment whenever indicators exist, comparing the CGU's carrying amount (excluding current assets) against...
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ACCA AFM
Updated Jul 05, 2026
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Net Present Value (NPV): Formula, Calculation & Examples
Corporate Finance · Capital Budgeting · Investment Appraisal Net Present Value (NPV): Formula, Calculation and Complete Guide From the basic formula to Excel functions, real-world CFO and controller...
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ACCA AFM
Updated Jun 16, 2026
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Free Cash Flow Formula: Calculation & Examples
Free Cash Flow (FCF): The Complete Guide to Formula, Calculation & Examples Free cash flow (FCF) is the cash a business generates from its operations after paying for...
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ACCA AFM
Updated Jun 16, 2026
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DCF Valuation: Complete Guide with Examples
Master the discounted cash flow (DCF) method with our step-by-step formula guide, worked examples, and expert tips from ACCA AFM examiners.
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ACCA PM
Updated Jun 16, 2026
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ACCA Performance Management PM Complete Guide
Master ACCA Performance Management with our complete PM pillar guide. Covers syllabus, exam format, pass rates, study plan & links to every PM topic.
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ACCA PM
Updated Jun 16, 2026
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Variance Analysis ACCA PM | Exam Guide
Complete variance analysis guide for ACCA PM covering all formulas, advanced variances, worked examples and exam technique
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ACCA PM
Updated Jun 16, 2026
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CVP Analysis & Break Even ACCA PM | Exam Guide
CVP Analysis & Break Even ACCA PM Cost-volume-profit (CVP) analysis is one of the most heavily tested topics in ACCA PMÂ (Performance Management). It helps managers understand how changes...
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From the blog
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Updated Feb 07, 2026
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Navigating the AICPA IFRS Certificate: A Student's Tale of Triumph and Tribulations
Are you interested in taking an AICPA IFRS course but need clarification on whether it fits you? Have you been searching for first-hand feedback from someone who has...
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Latest posts
Updated Feb 07, 2026
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Discover Amazing Examples of Artificial Intelligence Use Cases
Find out how artificial intelligence can help you create more engaging marketing content; save time, money, and resources; automate mundane tasks; improve customer service; increase operational efficiency.
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Updated Feb 07, 2026
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Blockchain use cases in various Industries.
In the past few years, blockchain technology has been gaining a lot of attention due to its potential to revolutionize various industries. Numerous blockchain use cases can potentially...
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Updated Jul 07, 2026
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Types of databases. Data analytics and Technologies
There are a variety of different types of databases that can be used in data and analytics technologies. This blog lists the most common types of databases used...
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Updated Jul 19, 2026
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What are the sources of data. Data analytics
Staying competitive in today's marketplace requires an unceasing effort to adapt and adjust on the fly, making solid decisions backed up by supporting data. When you've identified a...
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