ACCA Blog
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ACCA AFM September 2026: APV — The Discount Rate Error That Keeps Costing Candidates Marks
APV in ACCA AFM: discount side effects at the risk-free rate, not ungeared Ke. The examiner-reported errors and the issue-cost gross-up trick explained.
ACCA APM September 2026: Evaluate the Report, Not the Performance (The 14-Mark Trap)
APM candidates keep evaluating the company instead of the report. The SD25 examiner flagged it again - here's how to win the 14 marks in Q1.
ACCA SBR September 2026: IFRS 18 Is Now Examinable — And Most Candidates Left It Blank
IFRS 18 is examinable in ACCA SBR. The Sept/Dec 2025 examiner report shows most candidates couldn't define an MPM. What to learn before September 2026.
ACCA FM September 2026: 5 WACC Errors the SD25 Examiner Flagged (10 Marks)
FM passed 48% in June 2026. The SD25 examiner names five WACC errors - coupon rate as cost of debt tops the list. The fix, with a worked example.
ACCA PM September 2026: Target Costing — Why Raising the Price Never Closes the Cost Gap
PM passed 41% in June 2026. In the SD25 target costing case, raising the price and cutting the ink were both wrong answers. How to close a cost gap properly.
ACCA AAA September 2026: The KAM Question Is in Every Exam — Here's Why Most Answers Fail
AAA SD25 examiner report: how to answer KAM questions — the ISA 701 test, the partner rotation trap, and why reciting IFRS 15 scores nothing.