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This topic is covered in the Strategic Business Leader syllabus. The purpose of this podcast is to introduce this topic and give some pointers as to what the important themes are in terms of teaching and learning.

This two-part podcast aims to give clarity on the level of response that is required in a APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. This episode follows on from the first part, which gave examples of weak answers, and this one will discuss two possible pass standard solutions to this question.

This two-part podcast aims to give clarity on the level of response that is required in a APM answer. It will address a specific past exam question that caused considerable difficulty in the March 2021 session. This part will present and discuss two possible poor solutions to this question.

This podcast focuses on assertions as identified by ISA 315 (Revised 2019) and also provides useful guidance to candidates on how to tackle questions dealing with these.

The board of directors forms one of the pillars of a robust corporate governance framework. Recent academic literature suggests that one of the ways to enhance corporate governance, arguably, is to diversify the board and this is included in the Strategic Business Leader syllabus. This podcast explores the concept of board diversity and how it may benefit the organisation, as well as the possible costs of board diversity and the current regulatory initiatives that apply to it. 

In 2013, the International Integrated Reporting Council (IIRC) released the first version of its framework for integrated reporting. The framework established principles and concepts that govern the overall content of an integrated report. This podcast explores the content, uses and impact of the integrated report framework.

Learning outcome F4c of the Financial Management (FM) syllabus is as follows: Describe the significance of investor speculation and the explanations of investor decisions offered by behavioural finance. The learning outcome is at intellectual level 1, meaning that knowledge and comprehension of this topic is required. This podcast briefly looks at what behavioural finance is and some important terms related to behavioural finance which students should know.

IAS® 38 Intangible Assets is one of the key standards in the Financial Reporting (FR) exam, covering how companies should account for intangible assets. This standard can be examined in all sections of the exam. A well-prepared candidate needs to be able to understand and explain the key principles of the standard, in addition to preparing calculations. 

The audit of group financial statements is an area frequently examined in the Advanced Audit and Assurance examination. It can be tested at any stage of the audit cycle and therefore in any section of the examination. It is important that candidates are able to identify risks arising from aspects of group audits and the responsibility of auditors in this regard. This podcast focuses on the key areas of group audit, highlighting sections of ISA 600, Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors). Candidates should be familiar with the standard prior to sitting the Advanced Audit and Assurance exam.

‘Relevant costs’ can be defined as any cost relevant to a decision. A matter is relevant if there is a change in cash flow that is caused by the decision. This podcast looks at the different kinds of costs that can be considered as either relevant or irrelevant, and then considers some specific examples that might be found in an exam question.

Islamic finance rests on the application of Islamic law, or Shariah, whose primary sources are the Qur'an and the sayings and practice of the Prophet Muhammad. Shariah, and very much in the context of Islamic finance, emphasises justice and partnership. The ACCA Financial Management syllabus contains a section on Islamic finance (Section E3). This podcast explores the main tenets of Islamic finance and how it applies in a contemporary business world.

Understanding the business model of an entity is helpful in analysing and communicating the essence of a business and for predicting the implications of a change in circumstance on a business. Strategic Business Reporting (SBR) candidates should use this technique to improve their answers to SBR questions and this podcast should help them to do this.

There are many issues that accountants may encounter in practice for which no accounting standard currently exists; one example is cryptocurrencies. For example, as no accounting standard currently exists to explain how cryptocurrency should be accounted for, accountants have no alternative but to refer to existing accounting standards. This podcast demonstrates to Strategic Business Reporting (SBR) candidates how this can be done using cryptocurrencies as an example.

The Sustainable Development Goals are 17 goals tackling major world issues agreed by 193 UN member states to be achieved by 2030. In this podcast we look at what the goals are and how they can provide insights for companies into how to create economic, social and environmental value for their investors and other stakeholders.

This podcast provides some insight into the matters that need to be considered by auditors when engaged to provide the external audit service to a client operating in a specialised industry.

The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations replaced the Money Laundering Regulations 2007 with updated provisions that implement in part the EU Fourth Money Laundering Directive, which in turn applied the latest Financial Action Task Force (FATF) standards. This podcast will look at the changes introduced by the new regulations.

There are a number of possible criminal offences relating to tax evasion. Some of these are statutory and others are covered by the common law. This podcast provides an overview of the measures introduced by the Criminal Finances Act 2017.

Failing an exam can feel like the worst thing in the world – how do you pick yourself back up? Understand what went wrong so you pass next time. Here are some tips for moving forward with a positive mindset.

The purpose of this podcast is to give candidates an insight into the thinking of the SBR examining team when setting Section B of the SBR exam. It particularly relates to questions 3 and 4 of the SBR exam and further reflects on the specific skills and qualities that accountants are required to have in the work place.

Learning outcome F4c of the Financial Management syllabus is as follows: Describe the significance of investor speculation and the explanations of investor decisions offered by behavioural finance. This podcast briefly looks at what behavioural finance is and some important terms related to behavioural finance which students should know.