Shared Services Technical Resource

This page is designed to bring together all of the technical information available to ACCA members that is relevant to accountants working in a Shared Services Centre. The micro-site is a work in progress and will be added to and additional technical material developed as requested by members in this sector.

Converting to IFRS

Diploma in IFRS
US to IFRS GAAP similarities and differences
IFRS summaries of the standards
IFRS online learning
- Provided by Deloitte
- Provided by PWC
The future of UK GAAP and the planned demise of UK GAAP and conversion to IFRS
- ACCA article
IFRS for SME - what will the numbers look like after UK GAAP is gone
- IFRS for SME

Specific accounting areas relevant to SSCs

Leases

Revenue Recognition

Financial Instruments

Foreign Exchange

Employment Law and Issues

ACCA has a series of factsheets, including factsheets on employment law on topics such as Retirement, Redundancy, Unlawful discrimination, Disciplinary and dismissal, Managing performance and Dealing with Sickness etc...

Other material

ACCA technical podcast

CPD on the go through your media player on a diverse range of topics from "Aligning Internal Audit with Other Assurance Functions" to "Procurement and Commissioning".

Student material

Member should be aware that within the student section of the web site there are numerous student article and past exam papers and answers with worked examples. Some material commonalty assessed by members includes

Past exam paper with simple consolidations and cash flows UK GAAP and IFRS GAAP

Past exam paper with complex consolidations, cash flows and foreign exchange UK GAAP and IFRS GAAP

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