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Technical Article
The Conceptual Framework
Profit, Loss and other comprehensive income
Concepts of profit or loss and other comprehensive income
Bin the clutter
Measurement
Accounting ethics in the digital age
A look at the standards for transactions with related parties (July 2016) (CPD section)
Revenue revisited
IFRS 13 Fair value measurement
IAS 36 impairment of assets (2009) (CPD section)
IAS 16 property, plant and equiment (2009) (CPD section)
IAS 16 and componentisation (2011) (CPD section)
How to measure fair value (2011) (CPD section)
All change (changes to IAS 16, 38 and IFRS 11) (2014) (CPD section)
Pension posers (2015) (CPD section)
https://www.accaglobal.com/gb/en/member/discover/cpd-articles/corporate-reporting/ias19-bene
The shortcomings of IAS 37 (2016) (CPD section)
IAS Income Tax (2011) (CPD section)
Recovery Position (2015) (CPD section)
Giving investors what they need
The definicatin and disclosure of capital
When does debt seem to be equity?
All change for accounting for leases (2016) (CPD section)
IFRS 2 Share-based Payment
Get to grips with IFRS 2 (2017) (CPD section)
Business Combination IFRS 3 (Revised)
The challenge of implementing IFRS 5 (2017) (CPD section)
Vexed Concept (2014) (Equity accounting: how does it measure up? (CPD section)
IAS 21 - Does it need amending?
Cash flow statements (2010) (CPD section)
Cash equivalents or not cash (2013) (CPD section)
Reconciliation? (2015) (CPD section)
Additional performance measures
The integrated report framework
Using the business model of a company to help analyse its performance
The sustainable development goals
Changing face of additional performance measures in the UK (CPD section)
IFRS for SMEs
Setting the standards for SMEs (2016) (CPD section)
Cryptocurrencies
Crowdfunding and imapirment of financial instruments
Business combinations, share-based payments and accounting considerations of pandemic or natu
Asset ceiling test (IAS 19), Initial coin offering, non-GAAP, and non-financial performance measure
Onerous lease contracts and impiarmentsm and investor issues
Climate-related disclosures and investor focus
Sustainability reporting
The need for judgement in assessing materiality (2017) (CPD section)
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 Technical Article
1 The Conceptual Framework 1
2 Profit, Loss and other comprehensive income 10
4 Bin the clutter 16
5 Measurement 21
6 Accounting ethics in the digital age 24
7 Revenue revisited 34
8 IFRS 13 Fair value measurement 44
9 https://www.accaglobal.com/gb/en/member/discover/cpd-articles/corporate-reporting/ias19-benefits.html 78
10 Giving investors what they need 98
11 The definition and disclosure of capital 104
12 When does debt seem to be equity? 117
13 IFRS 2 Share-based Payment 127
14 Business Combination IFRS 3 (Revised) 138
15 IAS 21 - Does it need amending? 162
16 Additional performance measures 181
17 The integrated report framework 109
18 Using the business model of a company to help analyse its performance 114
19 The sustainable development goals 186
20 IFRS for SMEs 195
21 Cryptocurrencies 205
22 Crowdfunding and imapirment of financial instruments 210
23 Business combinations, share-based payments and accounting considerations of pandemic or natural disaster 216
24 Asset ceiling test (IAS 19), Initial coin offering, non-GAAP, and non-financial performance measure 236
25 Onerous lease contracts and impiarmentsm and investor issues 230
26 Climate-related disclosures and investor focus 243
27 Sustainability reporting 248