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 9 Hedge Accounting: A Practical Guide for Corporate Treasurers
How hedge accounting works under IFRS 9 — qualifying criteria, the three hedge types, and what documentation is required.

IAS 7 Cash Flow Statements: A Practical Guide for Finance Professionals
How IAS 7 works in practice — direct vs indirect method, classification of cash flows, and common preparation challenges.

IFRS 15 Revenue Recognition: Common Practical Challenges
The most common IFRS 15 implementation challenges finance professionals face — variable consideration, licences, contract modifications, and more.
Ready to take the next step?
Explore our ACCA, CIMA, AAT & CPD courses

Lease Accounting Under FRS 102 (2026 Changes): A Practical Guide
How the FRS 102 triennial review changes lease accounting for UK companies from 2026 and what finance teams need to do.

IFRS 2 Share-Based Payments: A Practical Guide for Finance Teams
How IFRS 2 works in practice — equity-settled vs cash-settled awards, Black-Scholes inputs, and disclosure requirements.

Goodwill Impairment Testing: A Practical Guide Under IAS 36
How goodwill impairment testing works in practice — CGU allocation, recoverable amount, and disclosure requirements.
Subscribe to Our Newsletter
Join over 30,000+ Learnsignal students and get regular insights delivered to your inbox.

Deferred Tax Under FRS 102: How It Differs From IAS 12
How deferred tax works under FRS 102 for UK companies and the key differences from the IFRS approach under IAS 12.

IAS 12 Deferred Tax: A Practical Guide for Accountants
How deferred tax works under IAS 12 — temporary differences, recognition, measurement, and common practical challenges.

IFRS 17 Insurance Contracts: A Guide for Finance Professionals
What IFRS 17 changed about insurance accounting, how the new model works, and what finance professionals in insurance need to know.

IFRS 3 Business Combinations: A Practical Guide for Finance Professionals
How IFRS 3 works in practice — acquisition accounting, goodwill, fair value adjustments, and what finance teams need to know.

IFRS 17 Training for Accountants — Insurance Contracts 2026 Guide
IFRS 17 replaced IFRS 4 from January 2023. This guide covers what IFRS 17 training accountants need, the three measurement models, and CPD options for practitioners working with insurance contracts.

Can I Finish ACCA in 1 Year? The Fast-Track Reality
Is finishing ACCA in just one year possible? Technically yes — but there are important rules, limits, and realities to understand. Here's the honest guide.