Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA SBR December 2026: The IFRS 16 Sale and Leaseback Gain Most Students Get Wrong
SBR sale and leaseback: recognise only the gain on rights transferred, not the full gain. Worked example, ROU formula and 3 steps to secure the marks.
ACCA AAA December 2026: Business Risk vs Risk of Material Misstatement (Stop Losing These Marks)
ACCA AAA examiners say students confuse business risk with risk of material misstatement. Here is the two-step sentence that fixes it, with an example.
ACCA SBL December 2026: Why "Evaluate" Loses You Marks (Examiner Findings)
SBL examiners keep flagging the same fault: candidates describe the case instead of evaluating it. Here is the wrong vs right answer and how to fix it.
ACCA PM December 2026: The Throughput Accounting Ratio Mistake That Flips Your Answer
ACCA PM: calculate the TPAR using throughput per bottleneck hour, not contribution. Deduct only materials, or your ratio and your advice both flip.
ACCA FR December 2026: The Non-Controlling Interest Mistake That Costs You 4 Marks
ACCA's own examiner report shows most FR candidates get this NCI consolidation adjustment wrong. Here's the fix before your December 2026 sitting.
ACCA AFM December 2026: Why Foreign-Currency Futures Wreck Hedging Questions
AFM Sept 2026 quoted futures contracts in Dinar, not dollars. Here is how to spot foreign-currency hedges fast and get the position right first time.