Technical Articles

More articles (90)

• Common mistakes and misconceptions in the use of numerical data used for performance measurementJul 2020
• IAS 41, AgricultureJul 2020
• IFRS 6, exploration for and evaluation of mineral resourcesJul 2020
• IFRS for SMEsJul 2020
• Share-based paymentJul 2020
• Revenue revisited – part 1Jul 2020
• Optimum capital structureJul 2020
• Alternative Receivables Collection TechniquesJul 2020
• Cost of capital, gearing and CAPM – part 2Jul 2020
• Cost of capital, gearing and CAPM – part 1Jul 2020
• Foreign currency risk and its managementJul 2020
• Advanced investment appraisalJul 2020
• Business financeJul 2020
• Introduction to Islamic financeJul 2020
• Analysing the suitability of financing alternativesJul 2020
• Business finance for SMEsJul 2020
• Management of foreign accounts receivableJul 2020
• The capital asset pricing model – part 2Jul 2020
• The capital asset pricing model – part 1Jul 2020
• Hedging techniques for interest rate riskJul 2020
• Accounts receivable managementJul 2020
• Working capital managementJul 2020
• Behavioral financeJul 2020
• Dividend theoryJul 2020
• Inflation and investment appraisalJul 2020
• Not-for-profit organisations – part 2Jul 2020
• Materials mix and yield variancesJul 2020
• The learning rate and learning effectJul 2020
• Comparing budgeting techniques (Incremental v ZBB)Jul 2020
• Decision treesJul 2020
• The risks of uncertaintyJul 2020
• Linear programmingJul 2020
• Cost-volume-profit analysisJul 2020
• Environmental management accountingJul 2020
• Throughput accounting and the theory of constraints, part 1Jul 2020
• Target costing and lifecycle costingJul 2020
• Activity-based costingJul 2020
• Transfer pricingJul 2020
• Building blocks of performance managementJul 2020
• Information systemsJul 2020
• Relevant costsJul 2020
• Auditing in a computer-based environment (2)Jul 2020
• Analytical proceduresJul 2020
• Audit working papersJul 2020
• ISA 330 and responses to assessed risksJul 2020
• Auditing in a computer-based environmentJul 2020
• Subsequent eventsJul 2020
• Audit samplingJul 2020
• Audit riskJul 2020
• Going concernJul 2020
• ISA 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its EnvironmentJul 2020
• The control environment of a companyJul 2020
• The audit of wagesJul 2020
• Using the work of internal auditorsJul 2020
• Laws and RegulationsJul 2020
• The auditor\'s reportJul 2020
• The audit of assertionsJul 2020
• Suspense accounts and error correctionJul 2020
• Property, plant and equipment, and tangible fixed assets – part 2Jul 2020
• Property, plant and equipment, and tangible fixed assets – part 1Jul 2020
• Performance appraisalJul 2020
• IFRS 3, Business CombinationsJul 2020
• Accounting for property, plant and equipmentJul 2020
• IFRS 16, LeasesJul 2020
• IAS 37 – Provisions, contingent liabilities and contingent assetsJul 2020
• Analysing a statement of cash flowsJul 2020
• The use of fair values in the goodwill calculationJul 2020
• Financial instrumentsJul 2020
• The Sustainable Development GoalsJul 2020
• The definition and disclosure of capitalJul 2020
• IAS 21 – does it need amending?Jul 2020
• Bin the clutterJul 2020
• Using the business model of a company to help analyse its performanceJul 2020
• The integrated report frameworkJul 2020
• Additional performance measuresJul 2020
• Impairment of goodwillJul 2020
• Business Combinations – IFRS 3 (Revised)Jul 2020
• Accounting for cryptocurrenciesJul 2020
• When does debt seem to be equity?Jul 2020
• Revenue revisitedJul 2020
• MeasurementJul 2020
• Impairment of financial assetsJul 2020
• IFRS 13, Fair Value MeasurementJul 2020
• IFRS 9, Financial InstrumentsJul 2020
• IFRS 2, Share-based paymentJul 2020
• Deferred taxJul 2020
• The Conceptual FrameworkJul 2020
• Profit, loss and other comprehensive incomeJul 2020
• Concepts of profit or loss and other comprehensive incomeJul 2020
• Accounting ethics in the digital ageJul 2020