ACCA考官文章(F3)ADJUSTMENTS TO FINANCIAL STATEMENTSMany candidates are unable to handle certain adjustments properly in the exam. This article explains ho...
ACCA考官文章(F3)PREPARING SIMPLE CONSOLIDATED FINANCIAL STATEMENTSAlthough 2011 saw a number of new accounting standards issued in respect of groups, thro...
ACCA考官文章(F3)PREPARING A GROUP STATEMENT OF FINANCIAL POSITION?This brief article looks at how to prepare a group statement of financial positionASSETS...
ACCA考官文章(F3)CASH FLOW STATEMENTSThis article considers the statement of cash flows of which it assumes no prior knowledge. It is relevant to F3, Finan...
Stock control features in the syllabuses of several ACCA examination papers. The areas usually tested in these papers are:determining an economic orde...