Impairment of Financial Assets - Simplified ApproachIFRS 9 discusses the relevance of impairment loss to be accounted for at the time of initial measurement of the financial asset itself....
ACCA IFRS program expected to get adversely affected by ICAI's new courseAt this point in time, most of us would know about the change in the ICAI course curriculum to include Global Financial Reporting...
ACCA Professional Level Papers: Its never too late to adapt TechnologyACCA took the important step to announce the merger of the two overlapping, related papers - P1 (Ethics) and P3 (Business Analysis)....
What is the pass rate for ACCA exams?Before I started to teach ACCA, I was surprised to know that the average pass rate for ACCA papers is around 40% for Professional level...
Contingent Liabilities - Why Disclosed?The session discusses the accounting treatment of Contingent Liabilities and difference between a provision and a contingent liability
Management Accounting vs. Financial AccountingManagement Accounting vs Financial Accounting Management accounting is primarily concerned with the preparation and presentation of...
Accounting For Government Grants under IAS 20IAS 20 deals with accounting and disclosure of government grants and government assistance. Government, according to the standard, refers...