ACCA: Technical articles

Relevant costs

‘Relevant costs’ can be defined as any cost relevant to a decision. A matter is relevant if there is a change in cash flow that is caused by the decision. This podcast looks at the different kinds of costs that can be considered as either relevant or irrelevant, and then considers some specific examples that might be found in an exam question.

The audit of assertions

This podcast is relevant to Foundations in Audit (FAU) and Audit and Assurance (AA). It focuses on assertions as identified by ISA 315 (Revised) and also provides useful guidance to candidates on how to tackle questions dealing with these.

Financial Instruments

International Financial Reporting Standard 9 Financial Instruments is a complex standard, especially for users and preparers of financial statements. IFRS 9 is relevant to the Financial Reporting (FR) syllabus, and so this podcast takes a high-level review of its application to the following: Financial assets, financial liabilities and convertibles.

SBL: Cybersecurity and the strategic business leader

Syllabus area E4 of the SBL study guide requires students to discuss, assess and evaluate the security of IT systems. This podcast explains why these skills are crucial for those seeking to become effective strategic business leaders and demonstrates how they can be applied in practice.

SA Interviews: The digital CFO with Chris Argent

In this episode we talk to Chris Argent, founder and strategic advisor at Generation CFO, an online network seeking to help finance professionals adapt, grow and remain relevant in a rapidly changing world.