Technical skills

Sections

View all

Found 20 articles

  • Professional accountants changing business for the planet: a guide to natural capital management

    This five part series provides a practical guide to natural capital management for professional accountants so they can change business for the planet.
  • Sustainability based savings

    We take a look at three of the most common cost savings from adopting sustainability based finance
  • Green finance: a beginner’s guide

    We explore green finance and its expected growth
  • CPD: Social and environmental value creation for finance

    Social and environmental issues are becoming more challenging - from climate change and species extinction to plastic pollution and increasing inequality.
  • Risk management comes of age in pandemic

    Alastair Goddin, head of risk at Asta Capital, considers the importance of risk management teams, the need to understand developing scenarios and to expect the unexpected
  • The important role of accountants in shaping a greener future

    As attention turns to recovery in a post-Covid-19 world, is now the time to focus on creating a more sustainable and resilient global economy through green finance?
  • The Sustainable Development Goals

    The Sustainable Development Goals (SDGs) are 17 goals tackling major world issues agreed by 193 UN member states to be achieved by 2030. These goals include zero hunger, decent work and economic growth, and reduced inequalities.
  • E-commerce

    This article looks at business-to-business and business-to-consumer e-commerce and benefits for business, as well as the social and employment costs involved.
  • Key challenges for audit during the coronavirus crisis

    Going concern, audit evidence and accounting estimates are just some of the key issues auditors around the world are responding to during the Covid-19 crisis
  • Risk and environmental auditing

    Risk auditing and social and environmental auditing are widely adopted and are increasingly being employed by organisations to increase investor confidence and respond to other stakeholder demands.
  • Strategic and operational risks

    This article considers a variety of ethical threats which a contemporary accountant working in the digital age may encounter and considers how these threats might be addressed
  • COSO's enterprise risk management framework

    This article examines the guidance published by the Committee of Sponsoring Organisations (COSO).
  • Managing cashflow in a crisis

    In the second part of a two-part series, ACCA’s Clive Webb looks at how organisations must manage their cashflow to maintain liquidity and survive the covid-19 crisis
  • Developing cashflow in a crisis

    In the first part of a two-part series, ACCA’s Clive Webb looks at how an organisation should develop its cashflow during the covid-19 crisis
  • Working capital management

    This article covers the following syllabus areas: C1 – the nature, importance and elements of working capital C2a – explain the cash operating cycle and the role of accounts payable and accounts receivable’ and C2b – explain and apply relevant accounting ratios.
  • Some implications in outline of the COVID19 emergency on corporate reporting

    How the pandemic is tearing up the financial reporting landscape with focus on going concern and impairment
  • Impairment of goodwill

    According to IFRS® 3, Business Combinations, there are two ways to measure the goodwill that arises on the acquisition of a subsidiary and each has a slightly different impairment process.
  • Impairment of financial assets

    If a financial asset is deemed to be impaired, then this will impact on its carrying amount and future cash flows and so this article considers the principles on which the impairment of financial assets are considered.
  • Covid-19: The road to recovery?

    How are organisations around the world responding to the Covid-19 crisis and what are ACCA’s recommendations for charting a path to recovery?
  • Finance insights-reimagined

    How can finance business partners drive real value in serving as conduits between finance and its stakeholders in our quickly evolving, dynamic climate across a broad range of business metrics?