ACCA Blog
Get insights, resources, the heads up on exam tips and more with the aCOWtancy blog.
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.
ACCA AA December 2026: Qualified vs Adverse Opinion — How to Nail the 5-Mark Auditor's Report Question
The MJ26 AA examiner report shows where the 5-mark auditor's report marks go: qualified vs adverse, materiality, and the phrase that scores nothing.
ACCA APM December 2026: How to Calculate EVA (And the 4 Errors That Cost Most of the Marks)
EVA is APM's favourite topic. Four NOPAT and capital charge errors cost most of the marks — here's the correct calculation, worked step by step.
ACCA FM December 2026: The Profit-to-Cash-Flow Mistake That Wrecks Your NPV
Given profit in an ACCA FM NPV question? Add back depreciation and sunk-cost amortisation, and treat a loss as tax relief. The Sulu Co examiner findings.
ACCA SBR December 2026: Why "Provision for Bad Debts" Scores Zero (IFRS 9 Expected Credit Losses Explained)
SBR examiner: candidates lack IFRS 9 impairment knowledge. Learn the 3-stage expected credit loss model, the wrong vs right answer, and take the marks.