CIMA Blog

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IFRS 16 Leases – Lessee Accounting: A Simple Explanation

Richard Clarke

Struggling with ACCA SBR? This 5-minute guide dives into IFRS 16 Lessee Accounting—calculate right-of-use assets and lease liabilities with a detailed example. Perfect for students mastering financial reporting and aiming to excel in Strategic Business Reporting. Study smarter with this concise, exam-focused resource!

Porter’s Five Forces Analysis: A Strategic Explanation

Richard Clarke

Struggling with ACCA SBL? This 5-minute guide unpacks Porter’s Five Forces—assess competition, suppliers, and buyers with a coffee shop example. Ideal for students mastering strategic analysis and aiming to excel in Strategic Business Leader. Study smarter with this concise, exam-focused resource for leadership success!

Net Present Value (NPV) with Inflation and Taxation: A Simple Explanation

Richard Clarke

Struggling with ACCA FM? This 5-minute guide tackles NPV with Inflation and Taxation—adjust cash flows, factor in tax relief, and discount with a detailed example. Perfect for students mastering investment appraisal and aiming to excel in Financial Management. Study smarter with this concise, exam-focused resource!

Impairment of Assets (IAS 36): A Simple Explanation

Richard Clarke

Get Impairment of Assets for ACCA FR explained! IAS 36 steps, CGU impairment loss examples to sharpen your skills.

Variance Analysis in 5 mins

Richard Clarke

Master Variance Analysis for ACCA PM in 5 mins! Learn material price & usage variances with examples to excel in your exam.

Balancing Work, Life & ACCA Exams: A Short Guide on Getting It Right

Georgina Roberts

Discover how to balance work, life, and ACCA exams with practical tips for daily study, supportive learning communities, and essential well-being strategies.

Showing 7 to 12 of 24

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