ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA SBR December 2026: Why Your IFRS 2 Share-Based Payment Expense Is Wrong
IFRS 2 in SBR: equity-settled uses grant-date fair value and is never remeasured. Cash-settled is remeasured every year-end. Mix them up, lose marks.
ACCA AAA December 2026: ISA 600 Group Audits - Why a "Small" Component Can Still Be Significant
ACCA AAA group audit questions: ISA 600 (Revised) scopes on risk, not size. See the wrong vs right answer and exactly what to write in the exam.
ACCA SBL December 2026: Why Your Professional Skills Marks Are Costing You the Pass
ACCA SBL professional skills are worth 20 marks. Here is how students lose them with generic answers, and the fixes that win the marks in December 2026.
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.