November 13, 2017

Scenario 3

Steelcast is considering the acquisition of another business which is into making of smart watches. This would help Steelcast to focus on its conventional watch designs, while the other business would create smart models and penetrate this new market. The com...

November 8, 2017

Scenario 1

Steelcast has been considering the use of technology through making of smart watches for the entrepreneurs who are young and wealthy. It has been thinking of tapping this market before its competitors in the high-end markets approach with a new design. Howeve...

November 5, 2017

"The cost and working capital investment is significant in our processes. We can not let the financial perspective ignored for the sake of providing value to our customers. We may need to sell the furniture that may not be up to the mark. While this may have some probl...

October 30, 2017

Scenario 1:

"We must change our way of operations. Our current operations take too long to complete our orders and we need to consider the significant investments made in working capital. This is a question that is revolving around for long and needs to be addressed by...

June 17, 2017

IFRS 9 discusses the relevance of impairment loss to be accounted for at the time of initial measurement of the financial asset itself. The simplified approach under IFRS 9 helps an entity to quantify the life time losses for majority of receivables and contract assets...

June 4, 2017

The ACCA P2 (Corporate Reporting) syllabus contains many IFRS, and also consider the relevance of ethics for an accountant. It is however true that the ACCA P2 examination is predictable like any other ACCA examination. The broader guidelines issued by the ACCA suggest...

June 3, 2017

At this point in time, most of us would know about the change in the ICAI course curriculum to include Global Financial Reporting Standards (one of the optional papers) as a complete examination at CA final level. Interestingly, the Group 1 still has Financial Reportin...

June 1, 2017

ACCA took the important step to announce the merger of the two overlapping, related papers - P1 (Ethics) and P3 (Business Analysis). Comes 2018, these papers will be merged into a single examination of 4 hours, blending the case study environment.

While this was expecte...

May 31, 2017

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 papers and even higher for Fundamental level papers. That means that every 4th person of 10 writing the ACCA examination is likely to...

May 29, 2017

This questions arises every now and then from students as to "what is the scope of ACCA in India" and "how much salary a person gets after completion of ACCA?" Of course, this is a relevant question for anyone and should be responded with complete responsibility and ac...

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