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ACCA Study Material
26 feb 2026, 11:00
🚨 ACCA RESULTS NOTICE 🚨
EARLY RESULTS ON MYACCA ARE NOT FINAL
December 2025 Session
⚠️ WHY ARE RESULTS SHOWING EARLY?
ACCA uploads examination data in advance for internal processing and system validation.
Temporary visibility may occur due to system syncing.
❌ DO NOT PANIC
Percentages such as 110%, 120%, or 200% are NOT possible under ACCA marking rules.
These figures indicate system placeholders or technical errors.
✅ WHEN ARE RESULTS OFFICIAL?
Results are official only on ACCA’s declared release date,
with email and SMS confirmation.
📌 STUDENT ADVICE
Ignore unconfirmed figures.
Wait for the official ACCA announcement
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ACCA Study Material
26 feb 2026, 11:00
pinned «🚨 ACCA RESULTS NOTICE 🚨 EARLY RESULTS ON MYACCA ARE NOT FINAL December 2025 Session ⚠️ WHY ARE RESULTS SHOWING EARLY? ACCA uploads examination data in advance for internal processing and system validation. Temporary visibility may occur due to system syncing.…»
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ACCA Study Material
26 feb 2026, 11:00
📢 Big News for ACCA Students🎓✨
The ACCA UK exam results for the December 2025 examination session are almost here.
📅 Results Release: 16 January 2026
📘 Exam: ACCA (UK)
📝 Session: December 2025
💪 Best wishes to all ACCA students your hard work is about to pay off!
📩 Results will be available via your ACCA account/email.
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ACCA Study Material
26 feb 2026, 11:00
pinned «📢 Big News for ACCA Students🎓✨ The ACCA UK exam results for the December 2025 examination session are almost here. 📅 Results Release: 16 January 2026 📘 Exam: ACCA (UK) 📝 Session: December 2025 💪 Best wishes to all ACCA students your hard work is about…»
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ACCA Study Material
26 feb 2026, 11:00
1. PROPERTY INCOME
2. EMPLOYMENT INCOME
3. SHARE OPTION SCHEMES
4. NATIONAL INSURANCE CONTRIBUTIONS
5. PENSION CONTRIBUTION
6. TRADING INCOME
7. CAPITAL ALLOWANCES
8. LOSSES
9. OVERSEAS ASPECTS OF INCOME TAX
10. INTEREST INCOME and INVESTMENTS THAT REDUCE TAX LIABILTY
11. CAPITAL GAINS TAX FOR INDIVIDUALS
12. CAPITAL GAINS TAX RELEIFS and DISPOSAL OF SHARES
13. OVERSEAS ASPECTS OF CGT and CAPITAL LOSSES
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ACCA Study Material
26 feb 2026, 11:00
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ACCA Study Material
26 feb 2026, 11:00
📎 File
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ACCA Study Material
26 feb 2026, 11:00
📎 File
for F6-Taxation Paper and ATX - UK Advance Taxation Paper - Important Due Dates
Illustration for Profit Maximization and Wealth Maximization
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ACCA Study Material
22 feb 2026, 01:02
Profit Maximization V/S Wealth Maximization
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ACCA Study Material
27 nov 2025, 16:32
Financial management is that managerial activity which is concerned with planning and controlling of the firm's financial resources.
In other words it is concerned with acquiring, financing and managing assets to accomplish the overall goal of a business enterprise (mainly to maximise the shareholder's wealth).
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ACCA Study Material
27 nov 2025, 16:32
There are 2 basic aspects of Financial Management
1. Procurement of Funds
2. Utilization of Funds
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ACCA Study Material
27 nov 2025, 16:32
What are the limitations of standard costing? Limitations of standard costing are:• accurate preparation of standards can be difficult• it may be necessary to use different standards for different purposes• less useful if not mass production of standard units• traditional standards are based on company’s own costs where the practices of other organisations are taken into account• can lead to an over-emphasis on quantitative measures of performance at the expense of qualitative measures
September 2025 ACCA Qualification Pass rate (%)
Applied Skills
TX – Taxation 55%
FR - Financial Reporting 48%
PM - Performance Management 43%
FM - Financial Management 46%
AA - Audit and Assurance 46%
Strategic Professional - Essentials
SBL - Strategic Business Leader 51%
SBR - Strategic Business Reporting 48%
Strategic Professional – Options
AAA - Advanced Audit and Assurance 40%
AFM - Advanced Financial Management 44%
APM - Advanced Performance Management 40%
ATX - Advanced Taxation 53%
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ACCA Study Material
16 oct 2025, 07:35
Under IFRS 9 – Financial Instruments, the classification and measurement of financial assets (like equity investments) depend on two main factors:
1. Business model for managing the asset
2. Contractual cash flow characteristics (SPPI test – solely payments of principal and interest)
However, equity investments (like shares) fail the SPPI test and are therefore measured at either:
✍️Fair Value Through Profit or Loss (FVTPL) – default classification
OR
✍️Fair Value Through Other Comprehensive Income (FVOCI) – only if the entity irrevocably elects this option at initial recognition, and only for equity instruments not held for trading
