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Double Exit

Real World Reads – M&A

One key difficulty for many students studying for accountancy exams is to link material covered in lectures and notes to the real world of business. The Real World Reads series will provide students with some interesting articles and resources about topical business stories that link directly to different parts of subjects you will be studying. […]

Approaching Consolidation Questions – CSOCE

This is the final article on approaching consolidation questions which will focus on preparing the consolidated statement of changes in equity (CSOCE). The first article in this series focused on preparing the CSOFP, while the second article focused on preparing of the CSPLOCI. With both these financial statements prepared, the final statement to be prepared […]

Approaching Consolidation Questions – CSPLOCI

This is the second article on approaching consolidation questions which will focus on preparing the consolidated statement of profit and loss and other comprehensive income (CSPLOCI). The first article in this series focused on preparing the consolidated statement of financial position (CSOFP) with a particular emphasis on the two main methods to approaching the question […]

Foreign Exchange Risk (Part 1) – Introduction

One core concern of the finance (or treasury) function in a business and one of the main services the finance industry provides is the area of risk management. While businesses are exposed to a variety of financial risks (e.g. commodity price movements, interest rate movements etc.) and have a variety of mechanisms to reduce such […]