ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
ACCA APM December 2026: The Big Data 'Variety' Mistake Costing Marks
ACCA APM big data: candidates confuse 'variety' with customer diversity. Here's the examiner's point, a wrong vs right answer, and how to fix it.
ACCA FM WACC December 2026: Why Book Values Quietly Cost You Marks
ACCA FM WACC: use market values, not book values, and D1 not D0 in the dividend growth model. Worked example and 3 fixes for December 2026.
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.