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Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA FR December 2026: Where Does the Revaluation Surplus Go? The IAS 16 Mistake That Costs Marks
FR candidates keep posting a revaluation gain to profit. Under IAS 16 it belongs in OCI. Wrong vs right journal, plus the depreciation follow-through.
ACCA AFM December 2026: Why "NPV Is Positive, So Accept" Scores Almost Nothing
AFM markers give little credit for stating a result. Interpret every NPV, test the assumptions, then justify your recommendation. Here's how.
ACCA AA December 2026: Why "Revenue Increased" Scores Zero in Analytical Procedures
ACCA AA analytical procedures: stating a trend earns nothing. Learn the explain-then-test structure examiners reward, with a wrong vs right answer.
ACCA APM December 2026: The Value for Money Trap in Not-for-Profit Questions
APM not-for-profit questions: stop defining the 3 Es. Apply economy, efficiency and effectiveness to the scenario numbers. The mistake and the fix.
ACCA FM December 2026: Capital Rationing — Divisible vs Indivisible Projects
ACCA FM capital rationing: rank by profitability index if projects are divisible, test combinations if not. Know which one the question asks for.
ACCA SBR December 2026: The IAS 36 Impairment Order That Costs Marks
SBR IAS 36 tip: allocate a CGU impairment to goodwill first, then pro rata, never below each asset’s floor. See the worked example and fix it.