ACCA Study Material

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بر اساس آخرین داده‌ها در تاریخ 12 ژوئیه, 2026، کانال فعالیت پایداری دارد. در ۳۰ روز گذشته تغییر اعضا برابر 113 و در ۲۴ ساعت گذشته برابر -9 بوده و همچنان دسترسی گسترده‌ای حفظ شده است.

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39 949

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آرشیو پست ها

39 950

ABC allocates each overhead based on the activity that caused it, resulting in a fair and accurate product cost. ✅ Result: Product B receives a higher share of overheads because it consumes more activities.

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Under Activity-Based Costing (ABC)

                    Total Overheads
                           │
        ┌──────────────────┼──────────────────┐
        ▼                  ▼                  ▼
   Machine Setups     Inspections      Purchase Orders
      (Cost Pool)      (Cost Pool)        (Cost Pool)
        │                  │                  │
        ▼                  ▼                  ▼
   No. of Setups    Inspection Hours    No. of Orders
        │                  │                  │
        └──────────────┬───┴──────────────────┘
                       ▼
                 Product A / Product B

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Since overheads are allocated only using machine hours, Product B does not receive enough overhead costs, even though it consumes more support activities. ❌ Result: Product B is undercosted, while Product A is often overcosted.

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Under Traditional Costing

                 Total Overheads
                        │
                        ▼
          Machine Hours (Single Driver)
                        │
        ┌───────────────┴───────────────┐
        ▼                               ▼
   Product A                      Product B

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Product B requires much more support activities: 🔧 Frequent machine setups 🔍 More quality inspections 🛒 More purchase orders 📦 More material handling

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Why was ABC developed? Traditional costing often allocates overheads using a single basis (such as labour hours or machine hours). This may produce inaccurate product costs, especially where: Overheads form a significant portion of total costs. Multiple products are produced. Products consume overhead activities differently. ABC provides a more accurate method of allocating overheads.

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ACCA Performance Management (PM) Section A – Activity-Based Costing (ABC)

Exam Weight: This topic is frequently assessed in Section A and is commonly integrated with decision-making questions in Section C of the ACCA PM examination.

1. Introduction to Activity-Based Costing (ABC) Definition Activity-Based Costing (ABC) constitutes a costing methodology that allocates overhead costs to products or services based on the activities that consume resources. In contrast to traditional costing methods, ABC acknowledges that activities consume resources, and products consume activities. Key Principle

Resources → Activities → Products

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Know the Standard ↓ Apply to Scenario ↓ Explain Impact ↓ Exercise Professional Judgement ↓ PASS SBR

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📉 IAS 36 – IMPAIRMENT Impairment Test


Carrying Amount

>

Recoverable Amount

= Impairme

nt Loss Recoverable Amount Higher of: ✔ Value in Use OR ✔ Fair Value Less Costs of Disposal SBR Hot Areas 🔥 Goodwill Impairment 🔥 CGU Allocations 🔥 Recoverable Amount 🚀 Memory Rule Recoverable Amount = Higher of Two Values

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⚖ IAS 37 – PROVISIONS Provision Criteria PPR Rule ✔ Present Obligation ✔ Probable Outflow ✔ Reliable Estimate Decision Tree

Present Obligation?

      ↓

Probable Outflow?

      ↓

Reliable Estimate?

↓ PROVISION Contingent Liability ❌ Do Not Recognise ✔ Disclose Only SBR Focus 🔥 Legal Cases 🔥 Environmental Claims 🔥 Restructuring Costs

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🏠 IFRS 16 – LEASES Lessee Accounting Recognise: Right-of-Use Asset Lease Liability Initial Measurement Lease Liability Present Value of Future Lease Payments Exceptions ✔ Short-Term Leases ✔ Low-Value Assets SBR Focus 🔹 Impact on Gearing 🔹 Impact on Profitability 🔹 EBITDA Increase 🚀 Memory Formula ROU + LL Right-of-Use Asset Lease Liability

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📈 IFRS 15 – REVENUE 🎯 Five-Step Revenue Model


1. Identify Contract

        ↓

2. Identify Performance Obligations

        ↓

3. Determine Transaction Price

        ↓

4. Allocate Price

        ↓

5.

Recognize Revenue Major SBR Areas 🔥 Variable Consideration 🔥 Contract Modifications 🔥 Multiple Performance Obligations 🔥 Principal vs Agent 🚀 Memory Trick CIPAR C → Contract I → Identify Obligations P → Price A → Allocate R → Revenue

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🏢 IFRS 10 – CONSOLIDATED FINANCIAL STATEMENTS 🎯 Control Model Control exists when investor has: ① Power ② Variable Returns ③ Ability to Affect Returns Control Triangle

       CONTROL

      /      \
 POWER      RETURNS

        ↓

ABILITY TO IN

FLUENCE Exam Focus 🔥 Structured Entities 🔥 Potential Voting Rights 🔥 De Facto Control 🔥 Agency Relationships 🚀 Memory Formula PRA P = Power R = Returns A = Ability to Affect Returns

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🏢 IFRS 3 – BUSINESS COMBINATIONS 🎯 Objective Accounting for acquisition of businesses. 🔥 Acquisition Method Step 1 Identify Acquirer ⬇ Step 2 Determine Acquisition Date ⬇ Step 3 Measure Consideration ⬇ Step 4 Recognise Assets & Liabilities ⬇ Step 5 Calculate Goodwill 📌 Goodwill Formula Cons

ideration Transferred

+ NCI

+ Fair Value of Existing Interest

− Fair Value of Net Assets

= GOOD

WILL ⚠ Exam Hotspots 🔥 Goodwill 🔥 NCI 🔥 Fair Value Adjustments 🔥 Deferred Tax 🔥 Contingent Consideration 🎓 SBR Examiner Focus Students often calculate correctly but fail to explain: ✔ Impact on Investors ✔ Impact on Future Profits ✔ Impact on Group Position 🚀 Golden Rule Goodwill = Future Economic Benefits not separately identifiable.

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💰 IAS 12 – INCOME TAXES 🎯 Objective Accounting for current and future tax consequences. Types of Tax Current Tax Tax payable for current period. Deferred Tax Future tax consequences arising from temporary differences. 📌 Formula Temporary Difference Carrying Amount ≠ Tax Base Common Deferred Tax Areas ✔ Revaluation Surplus ✔ Accelerated Depreciation ✔ Business Combinations ✔ Fair Value Adjustments 🎓 SBR Focus ⚠ Deferred tax on acquisition adjustments is heavily examined. 🚀 Exam Tip Whenever you see: ✔ Revaluation ✔ Fair Value Adjustment ✔ Acquisition Ask yourself: 👉 "Is Deferred Tax Required?"

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📦 IAS 2 – INVENTORIES 🎯 Objective Accounting treatment for inventory. 📐 Measurement Rule Inventory = Lower of: 📍 Cost OR 📍 Net Realisable Value (NRV) ✅ Cost Includes ✔ Purchase Cost ✔ Conversion Cost ✔ Direct Production Costs ❌ Cost Excludes ✘ Abnormal Wastage ✘ Selling Costs ✘ Administrative Costs 📌 Formula NRV = Selling Price − Completion Costs − Selling Expenses 🎓 SBR Focus 🔹 Inventory Write-downs 🔹 NRV Adjustments 🔹 Earnings Manipulation Risk 🚀 Memory Trick LCNRV Lower of Cost and NRV

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ACCA SBR (INT) BIRD-EYE-VIEW

IAS 1 – Presentation of Financial Statements

Objective

To prescribe the basis for presentation of general-purpose financial statements. 👉 Key Principle Financial statements should present a true and fair view (fair presentation). 👉 Components of Financial Statements 1. Statement of Financial Position 2. Statement of Profit or Loss and OCI 3. Statement of Changes in Equity 4. Statement of Cash Flows 5. Notes to Accounts

👉 Going Concern

Management must assess whether the entity can continue operating for at least 12 months.

👉 Materiality

Material items must be disclosed separately.

👉 Offsetting

Assets and liabilities should not be offset unless permitted by IFRS.

👉 SBR Exam Focus

✍Going concern issues ✍ Materiality judgement ✍ Presentation and disclosure deficiencies

👉 Examiner's Tip

Always discuss stakeholder impact when presentation is misleading.

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Exams take place 📅 Exams will take place between 7-11 September Centre complaints closing date 📝 Centre complaints must be received by 15 September Mitigating circumstances closing date ⚖️ Notifications of mitigating circumstances must be submitted by 22 September Exam cancellations 🚫 Cancellation requests must be received by 23 September Exam results 📊 Exam results will be released 19 October