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August 2009
Technical articles
- Corporate governance - external and internal actors
- by David Campbell
- relevant to ACCA Qualification Paper P1
- Impairment of goodwill
- by Tom Clendon and Sally Baker
- relevant to ACCA Qualification Papers F7 and P2 and DipIFR
- The IAASB Clarity Project
- by Lisa Weaver
- relevant to ACCA Qualification Papers F8 and P7 and CAT Paper 8 (Int and UK)
- Short-term decision making
- by Ann Irons
- relevant to CAT Paper 10
- Auditing in a computer-based environment
- by Peter Byrne
- relevant to ACCA Qualification Papers F8 and P7 and CAT Paper 8
- Deferred tax
- by Sally Baker and Tom Clendon
- relevant to ACCA Qualification Papers F7 and P2 and DipIFR
- Focus on PER - PO 7
- by Calum Robson
- relevant to ACCA Qualification Papers F1 and P3
- Focus on PER - PO 8
- by Calum Robson
- relevant to ACCA Qualification Papers F1 and P3
Feature articles
- Ethics - a professional focus
- Recently elected ACCA Council member Azza Raslan gives her take on issues of ethics in business
- Green financial futures
- What demands are made of accountants working in renewable energy and how is the sector faring as investment is promised by the state? Beth Holmes finds out
- Financial detectives
- With commercial fraud continuing to grab headlines, fraud examiners are still in great demand