IAS 8 – Accounting Policies, Changes in Accounting Estimates and Errors
By Mr. Conor Foley, B. Comm., MAcc., FCA, Dip IFR, Examiner: Formation 2 Financial Accounting, February 2020.
The Conceptual Framework
by Richard Poole FCCA, PQ Magazine June 2019
Net Realisable Value
by Rob Wyatt, PQ Magazine Jume 2019
The Revised Conceptual Framework - Part 2
by Tom Clendon, PQ Magazine,April 2019
The Revised Conceptual Framework - Part 1
by Tom Clendon, PQ Magazine, March 2019
IAS 37 - Provisions, Contingent Liabilities and Contingent Assets
by Conor Foley, B.Comm, MAcc., FCA, Dip IFR, Examiner, December 2018.
IFRS 15 - Revenue from Contracts with Customers
by Conor Foley, B.Comm, MAcc., FCA, Dip IFR, Examiner, January 2018.
Inventory Counts
by Cat Hill, PQ Magazine February 2018
IFRS 15
by Cat Hill, PQ Magazine, November 2017
IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance
by Conor Foley, B.Comm, MAcc., FCA, Dip IFR, Examiner, December 2016.
IAS 2 - Inventories
by Conor Foley, B.Comm, MAcc., FCA, Dip IFR. Examiner, December 2015.
A Refresher on Debt to Equity Ratio
Amy Galo published an article for the Harvard Business Review on the debt to equity ratio. August 2015
Accrued & Deferred Income
Gareth John has recently published an article for PQ Magazine on Accrued & Deferred Income. July 2015
A Matter of Record
Philip Dunn from PQ Magazine has recently published an article which explains the principles behind the disposal of assets, a subject important to all accountancy students. April 2015
Double Entry is the Key to Accounting
Gareth John from PQ Magazine has published an article recently on the 'concept of double entry - the language of accountancy'. March 2015
IAS 10 - Events after the Reporting Period
by Conor Foley, B.Comm, M.Acc, ACA, Dip IFR, Examiner, December 2014.
Trial Balance Concept
Gareth John from PQ Magazine has recently published an article on the 'Trial Balance Concept'. October 2014
Incomplete Records
Gareth John from PQ Magazine has published an article on Incomplete Records. June 2014
Control Accounts
Gareth John from PQ Magazine has published an article on Control Accounts. May 2014
Interpretation of Financial Statements
by Brendan Doyle, B.A. (Hons Accounting), MBS Accounting, M.A., H.Dip Ed.
P1 Corporate Reporting Examiner, February 2014.
The Role of the IFRS Foundation, Monitoring Board, IASB, IFRS Advisory and the IFRS Interpretations Committee
by Conor Foley, B.Comm., M.Acc, ACA, Dip IFR, Examiner, December 2013
The Standard of Setting Process of Internation Financial Reporting Standards by the International Accounting Standards Board
by Conor Foley, B.Comm., M.Acc, ACA, Dip IFR, Examiner, December 2012.
IAS 21 - The Effects of Changes in Foreign Exchange Rates
by Conor Foley, B.Comm., M.Acc, ACA, Dip IFR, Examiner, August 2012.
IAS 16 - Property, Plant & Equipment - Revaluations
by Conor Foley, B.Comm., M.Acc, ACA, Dip IFR, Examiner, December 2011.