Expert Advice & Study Tips
Get the latest insights, exam strategies, and career guidance from our expert tutors and industry professionals.
All Articles
1195 articles found
IFRS for SMEs — What Is It and Does Your Business Need It?
IFRS for SMEs explained: what it is, how it differs from full IFRS, which businesses can use it, key simplifications, and relevance for Indian SMEs and finance professionals.
IAS 1 Presentation of Financial Statements — Complete Guide
IAS 1 Presentation of Financial Statements explained: the components of financial statements, going concern, accrual basis, materiality, comparative information, and key exam points for ACCA students.
Ind AS vs IFRS — Key Differences Explained
Ind AS vs IFRS: what are Ind AS standards, how they differ from IFRS, which companies must follow Ind AS in India, key differences table, and what this means for finance professionals.
Ready to take the next step?
Explore our ACCA, CIMA, AAT & CPD courses
IFRS 3 Business Combinations — Complete Guide
IFRS 3 Business Combinations explained: the acquisition method, fair value of identifiable assets and liabilities, goodwill calculation, contingent consideration, and exam tips for ACCA SBR students.
IFRS 13 Fair Value Measurement — Complete Guide
IFRS 13 Fair Value Measurement explained: the definition of fair value, the fair value hierarchy (Level 1, 2, 3), principal market, highest and best use, and key exam points for ACCA students.
IAS 36 Impairment of Assets — Complete Guide
IAS 36 Impairment explained: impairment indicators, recoverable amount, value in use, cash-generating units, goodwill impairment, and impairment reversal — for ACCA FR and SBR students.
Subscribe to Our Newsletter
Join over 30,000+ Learnsignal students and get regular insights delivered to your inbox.
IAS 38 Intangible Assets — Complete Guide
IAS 38 Intangible Assets explained: recognition criteria, the research and development distinction, internally generated goodwill, measurement after recognition, and exam tips for ACCA students.
IFRS 9 Financial Instruments — Complete Guide
IFRS 9 explained: classification and measurement of financial assets, the expected credit loss (ECL) impairment model, hedge accounting, and key exam points for ACCA FR and SBR students.
IFRS 16 Leases — Complete Guide for Finance Students
IFRS 16 Leases explained: how lessees account for leases, right-of-use assets, lease liabilities, interest and depreciation, practical expedients, and exam tips for ACCA and CMA students.
IFRS 15 Revenue from Contracts with Customers — Complete Guide
IFRS 15 explained: the five-step model, key concepts, practical application, common exam questions, and how IFRS 15 differs from the old IAS 18 — for ACCA and CMA students.
ESG Governance — What It Is and Why It Matters
ESG governance explained: what the G in ESG covers, why governance is the foundation of ESG, key governance metrics investors assess, and governance failures and their consequences.
ESG Trends 2026 — What Finance Professionals Need to Know
Key ESG trends for 2026: IFRS S1/S2 adoption, mandatory climate disclosures, greenwashing regulation, nature-related risks, and what these mean for Indian finance and accounting professionals.