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technical

all you need to know


Articles on key examinable
topics to support your studies

30 technical articles
Relevant to ACCA and CAT
Qualification papers

examiner’s approach to
paper f5
Risk management:
Relevant to ACCA Qualification
Paper F5 understanding why
is as important as
Accounting for property, understanding how
plant and equipment Relevant to ACCA
Relevant to ACCA Qualification Qualification Paper P4
Paper F7
technical archive
paper p5 sample question www.accaglobal.com/
Relevant to ACCA students/student_accountant/
Qualification Paper P5 archive/

changes to the acca qualification from june 2011


Read more at www.accaglobal.com/students/student_
accountant/archive/2010/108/3333957
foundations in accountancy
Learn more about ACCA’s new suite of entry-level qualifications –
Foundations in Accountancy at www.accaglobal.com/fia
30 technical

technical articles
22 september 2010 relevant to ACCA and cat qualification papers

examiner’s approach to This article is designed to outline the paper p5 sample question
paper f5 key areas of IAS 16, Property, Plant and relevant to ACCA qualification
relevant to ACCA qualification Equipment that you may be required to Paper p5
Paper f5 attempt in the Paper F7 exam. A sample question written by Alex
Ann Irons, examiner for Paper F5, Watt, the new examiner for Paper P5.
outlines her approach to writing Access resources relevant to You can work through this question in
the December 2010 exam. She Paper f7 conjunction with the examiner approach
shares her advice on how to prepare www.accaglobal.com/f7 article published in August 2010 in
for the exam, and the best ways to Student Accountant.
achieve success.
Risk management: Access resources relevant to
Access resources relevant to understanding why Paper p5
Paper f5 is as important as www.accaglobal.com/students/acca/
www.accaglobal.com/f5 understanding how exams/p5/
relevant to ACCA qualification
Paper p4
accounting for property, The management of risk is a key acca qualification
plant and equipment area within a number of ACCA technical articles
relevant to ACCA qualification papers, and exam questions related Paper F1
Paper F7 to this area are common. It is vital www.accaglobal.com/students/acca/
The accounting for IAS 16, Property, that students are able to apply risk exams/f1/technical_articles/
Plant and Equipment is a particularly management techniques, such as
important area of the Paper F7 using derivative instruments to hedge Paper F2
syllabus. You can almost guarantee against risk, and offer advice and www.accaglobal.com/students/acca/
that in every exam you will be required recommendations as required by exams/f2/technical_articles/
to account for property, plant and the scenario in the question. It is
equipment at least once. also equally important that students Paper F3
understand why corporations manage www.accaglobal.com/students/acca/
risk in theory and in practice, because exams/f3/technical_articles/
risk management costs money but
does it actually add more value to a Paper F4
corporation? This article explores the www.accaglobal.com/students/acca/
circumstances where the management exams/f4/technical_articles/
of risk may lead to an increase in the
value of a corporation. Paper F5
www.accaglobal.com/students/acca/
Access resources relevant to exams/f5/technical_articles/
Paper P4
www.accaglobal.com/students/acca/ Paper F6
exams/p4/ www.accaglobal.com/students/acca/
exams/f6/technical_articles/

Paper F7
www.accaglobal.com/students/acca/
exams/f7/technical_articles/
student accountant issue 19/2010
31

Paper F8 Paper P7
www.accaglobal.com/students/acca/
exams/f8/technical_articles/
www.accaglobal.com/students/acca/
exams/p7/technical_articles/ changes to the acca
Paper F9
qualification from
www.accaglobal.com/students/acca/ cat qualification june 2011
exams/f9/technical_articles/ technical articles
Paper 1 Read more at www.
Paper P1 www.accaglobal.com/students/cat/ accaglobal.com/students/
www.accaglobal.com/students/acca/ exams/t1/tech_articles/
exams/p1/technical_articles/ student_accountant/
Paper P2
Paper 2
www.accaglobal.com/students/cat/
archive/2010/108/3333957
www.accaglobal.com/students/acca/ exams/t2/tech_articles/
exams/p2/technical_articles/
Paper 3
foundations
Paper P3
www.accaglobal.com/students/acca/
www.accaglobal.com/students/cat/
exams/t3/tech_articles/
in accountancy
exams/p3/technical_articles/ Learn more about ACCA’s
Paper 4
Paper P4 www.accaglobal.com/students/cat/ new suite of entry-level
www.accaglobal.com/students/acca/ exams/t4/tech_articles/ qualifications – Foundations
exams/p4/technical_articles/
Paper 5 in Accountancy at
Paper P5
www.accaglobal.com/students/acca/
www.accaglobal.com/students/cat/
exams/t5/tech_articles/
www.accaglobal.
exams/p5/technical_articles/ com/fia
Paper 6
Paper P6 www.accaglobal.com/students/cat/
www.accaglobal.com/students/acca/ exams/t6/tech_articles/ resources
exams/p6/technical_articles/
Paper 7 www.acca
www.accaglobal.com/students/cat/ global.com/
exams/t7/tech_articles/
students/acca
Paper 8
www.accaglobal.com/students/cat/
exams/t8/tech_articles/ www.acca
Paper 9
global.com/
www.accaglobal.com/students/cat/ students/
exams/t9/tech_articles/
cat
Paper 10
www.accaglobal.com/students/cat/
exams/t10/tech_articles/
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