Technical skills

Found 20 articles

  • This five part series provides a practical guide to natural capital management for professional accountants so they can change business for the planet.
  • We take a look at three of the most common cost savings from adopting sustainability based finance
  • We explore green finance and its expected growth
  • Social and environmental issues are becoming more challenging - from climate change and species extinction to plastic pollution and increasing inequality.
  • 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
  • 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 (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.
  • 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.
  • 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 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.
  • 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
  • This article examines the guidance published by the Committee of Sponsoring Organisations (COSO).
  • 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
  • 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
  • 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.
  • How the pandemic is tearing up the financial reporting landscape with focus on going concern and impairment
  • 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.
  • 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.
  • How are organisations around the world responding to the Covid-19 crisis and what are ACCA’s recommendations for charting a path to recovery?
  • 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?