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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA FR December 2026: Provision or Contingent Liability? The IAS 37 Test That Decides Your Marks
FR students lose marks by provisioning for possible obligations. Use the IAS 37 three-part test to decide: provision, disclosure or nothing at all.
ACCA PM December 2026: Shadow Prices in Linear Programming (Why They Are NOT the Contribution)
ACCA PM shadow prices explained: why it is the extra contribution from one more unit of a scarce resource, not the contribution per unit. Worked example.
ACCA FR December 2026: The IAS 38 Development Cost Trap That Costs Marks
FR students lose marks capitalising research costs and amortising too early. The IAS 38 development cost rule, with a wrong vs right worked example.
ACCA AFM December 2026: The Black-Scholes Mistake That Costs 13% of Your Option Value
AFM Black-Scholes: undiscounted exercise price, variance vs SD and missing commentary cost marks. See the wrong vs right worked example and fix it.
ACCA AA December 2026: Inventory Count Procedures - Why "Observe" Alone Scores Zero
ACCA AA inventory count questions: examiners want procedures you actually perform, not "attend the count". Here is the wrong vs right answer for Dec 2026.
ACCA APM December 2026: The Balanced Scorecard Mistake That Costs Easy Marks
APM Balanced Scorecard questions reward application, not lists. Link each perspective to the scenario, add a measure and a conflict, and the marks follow.