ACCA Blog

ACCA SBL: when a requirement says 'mitigate', describing the problem scores zero. The Dec 2025 examiner's fix, with a worked example.

ACCA FR mid-year acquisition: time-apportion the subsidiary's income and expenses, but consolidate net assets in full. The mistake losing you marks — fixed.

ACCA FM inflation: use the money method when there's tax or cash flows inflate at different rates. Don't discount inflated flows at the real rate — the fix.

ACCA AFM APV: discount the base case at the ungeared cost of equity, not WACC. Mix them and you double-count the debt tax shield — the fix, with a worked example.

ACCA SBR students throw away IAS 36 marks by impairing the wrong assets. Here's how to test a cash-generating unit and allocate the loss correctly.

ACCA PM relevant costing: a machine has four price tags, only one is relevant. Ignore sunk cost, use opportunity cost — the MJ25 examiner's fix.