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20 Mar
General

Different Types of Organisation you Should Know for ACCA P1

  • Posted by Pete
There are three main types of organisation you'll come across when studying ACCA P1 Governance, Risk and Ethics. Each of these have different aims and motives, so may deal with similar issues each in...

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20 Mar
IFRS

Update: IASB Conceptual Framework summary note

  • Posted by Pete
  • IASB Conceptual Framework, IFRS
Recently we've had a request for a summary of the IASB Conceptual Framework. Here's a preview...    

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20 Mar
IFRS

Update: IAS 32 Financial Instruments – Presentation summary note

  • Posted by Pete
  • IAS 32 Financial Instruments, IFRS
If you're studying IAS 32 Financial Instruments - Presentation, here's a short one page summary we've just launched. You can buy these summaries by clicking here. Here's a preview...

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20 Mar
IFRS

How should you present Earnings per Share? 30 second recap for IAS 33

  • Posted by Pete
  • Earnings per Share, EPS, IAS 33 Earnings per Share
In this article, we're going to take a look at the presentation for Earnings per Share under IAS 33. Presentation The basic EPS and diluted EPS from continuing operations should be presented in the statement of...

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20 Mar
IFRS

Update: IAS 29 Financial Reporting in Hyperinflationary Economies summary note

  • Posted by Pete
  • IAS 29 Financial Reporting in Hyperinflationary Economies
If you're studying IAS 29 Financial Reporting in Hyperinflationary Economies, here's a short one page summary we've just launched. You can buy these summaries by clicking here.   Here's a preview...      

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20 Mar
IFRS

Bonus Issues and Earnings per Share under IAS 33

  • Posted by Pete
  • Earnings per Share, EPS, IAS 33 Earnings per Share
A bonus issue of shares (also known as a scrip issue or a capitalisation issue) is an issue of new shares to existing shareholders, in proportion to their existing shareholding, for no cost or...

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20 Mar
IFRS

Earnings per Share as a performance measure: 30 second recap

  • Posted by Pete
  • Earnings per Share, EPS, IAS 33 Earnings per Share
Why do we need to know how to calculate Earnings per Share? Investors love to use the earnings per share calculation when assessing a company's performance. Why? Because it's a quick and easy way to get...

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20 Mar
IFRS

Update: IFRS 4 Insurance Contacts summary note

  • Posted by Pete
  • IFRS, IFRS 4 Insurance Contacts
If you're studying IFRS 4 Insurance Contracts, here's a short one page summary we've just launched. You can buy our IFRS Summary Notes here.   Here's a preview...  

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20 Mar
General

Objectives and Features of Good Corporate Governance for ACCA P1

  • Posted by Pete
  • ACCA P1 Governance Risk and Ethics, Online course
Corporate Governance represents the set of policies and procedures that determine how an organisation is directed, administered and controlled. Here are a few bits you might find useful for your ACCA P1 exam. Objectives of...

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20 Mar
IFRS

4 things to know about Alternative Measures of Earnings per Share | IAS 33

  • Posted by Pete
  • Earnings per Share, EPS, IAS 33 Earnings per Share
IAS 33 allows companies to present an alternative measure of EPS (Earnings per Share) in addition to the standard basic and diluted EPS presented. Sometimes companies will do this if they have large or...

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