ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA AFM September 2026: Interest Rate Futures — Why Your Number of Contracts Is Wrong
AFM passed 47% in June 2026. Interest rate futures: scale contracts by loan months ÷ 3, but keep the gain at 3/12. ACCA’s worked example, step by step.
ACCA SBL 2026: How to Write Presentation Slides With Notes — The Task Everyone Answers Worst
SBL passed 51% in June 2026. Slides need brief bullets; the notes must explain them, not repeat them. The SD25 examiner's fix, with a worked example.
ACCA APM September 2026: Why "Critically Compare" Isn't Two Lists (The 12-Mark Trap)
APM fell to 42% in June 2026. 'Critically compare' means one theme at a time, not two separate descriptions. Here's the structure that scores.
ACCA SBR 2026: Not Every Convertible Is Compound — The IAS 32 Mistake Costing 11 Marks
SBR fell to 47% in June 2026. The SD25 examiner: convertible loan notes were a liability, not compound. Fixed-for-fixed, and discount at the market rate.
ACCA FM 2026: Money Market Hedge — Do You Borrow Dollars or Euros?
ACCA FM money market hedge: receiving foreign currency? Borrow it, convert, deposit at home — and pro-rate the rates. Worked MJ24 examiner example.
ACCA PM September 2026: Planning vs Operational Variances — The 10 Discussion Marks You're Throwing Away
Planning vs operational variances decide 10 discussion marks in ACCA PM. How to split the variance, who's accountable, and what markers actually reward.