ଟେଲିଗ୍ରାମ ଚ୍ୟାନେଲ୍ "ACCA Study Material"

ACCA Study Material

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ଧ୍ୟାନ ଦିଅନ୍ତୁ : ଯେକୌଣସି ସୂଚନା ଉପରେ, ବିଶେଷ କରି ଯଦି ଅର୍ଥର ଆବଶ୍ୟକତା ଥାଏ, ବିଶ୍ୱାସ କରିବା ପୂର୍ବରୁ ଆପଣ ନିଜେ ଅନୁସନ୍ଧାନ କରିବା ଗୁରୁତ୍ୱପୂର୍ଣ୍ଣ ଅଟେ।

ଯୋଗ ଦେଇ ପାରୁନାହାଁନ୍ତି କି? @accastudents

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ଅପଡେଟ୍ ହୋଇଛି: March 8, 2026 at 6:52 PM

ACCA Study Material

Notes

@accastudents offers specialized information about Ebooks & Study Material for subscribers interested in Ebooks & Study Material

ର‌୍ୟାଙ୍କିଙ୍ଗ୍

ଗ୍ଲୋବାଲ୍ ର‌୍ୟାଙ୍କିଙ୍ଗ୍

#7609କୌଣସି ପରିବର୍ତ୍ତନ ନାହିଁ

ଭାଷା ର‌୍ୟାଙ୍କିଙ୍ଗ୍

#72କୌଣସି ପରିବର୍ତ୍ତନ ନାହିଁ

ବର୍ଗ ର‌୍ୟାଙ୍କିଙ୍ଗ୍

#61କୌଣସି ପରିବର୍ତ୍ତନ ନାହିଁ

ଅଂଶଗ୍ରହଣକାରୀଙ୍କ ଅଭିବୃଦ୍ଧି (ଶେଷ 29 ଦିନ)

ମୋଟ: 41.0K

24 ଘଣ୍ଟା ଅଭିବୃଦ୍ଧି: -89 0%

ସର୍ବାଧିକ ପୋଷ୍ଟ

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

🚨 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

20,500

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

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.…»

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

📢 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.

16,500

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

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…»

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

PROPERTY INCOME
EMPLOYMENT INCOME
SHARE OPTION SCHEMES
NATIONAL INSURANCE CONTRIBUTIONS
PENSION CONTRIBUTION
TRADING INCOME
CAPITAL ALLOWANCES
LOSSES
OVERSEAS ASPECTS OF INCOME TAX
INTEREST INCOME and INVESTMENTS THAT REDUCE TAX LIABILTY
CAPITAL GAINS TAX FOR INDIVIDUALS
CAPITAL GAINS TAX RELEIFS and DISPOSAL OF SHARES
OVERSEAS ASPECTS OF CGT and CAPITAL LOSSES

27,700

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

📎 File

24,800

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

📎 File

for F6-Taxation Paper and ATX - UK Advance Taxation Paper - Important Due Dates

24,000

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

https://t.me/+Un-QUcirxzlm3xwR

25,900

ACCA Study Material

ଫେବୃଆରୀ 21, 2026, 07:32 PM

Illustration for Profit Maximization and Wealth Maximization

22,000

ACCA Study Material

ଫେବୃଆରୀ 21, 2026, 07:32 PM

Profit Maximization V/S Wealth Maximization

19,500

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

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).

4,800

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

There are 2 basic aspects of Financial Management

1. Procurement of Funds

2. Utilization of Funds

4,340

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

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

15,300

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

16,300

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

https://t.me/accastudents pinned a file

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

Basic Example - Financial Management

5,190

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

4,840

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

13,400

ACCA Study Material

ନଭେମ୍ବର 27, 2025, 11:02 AM

If you spot any errors or want to collaborate on improving them, just drop me a message!

Good luck with your studies!

12,300

ACCA Study Material

ଅକ୍ଟୋବର 24, 2025, 01:47 AM

5,170

ACCA Study Material

ଅକ୍ଟୋବର 24, 2025, 01:47 AM

✍ ACCA Notes - Compiled set of notes for ACCA UK.

4,780

ACCA Study Material

ଅକ୍ଟୋବର 24, 2025, 01:47 AM

Skill Level Paper

5,280

ACCA Study Material

ଅକ୍ଟୋବର 21, 2025, 02:08 AM

https://t.me/accastudents pinned «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…»

ACCA Study Material

ଅକ୍ଟୋବର 21, 2025, 02:08 AM

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%

5,490

ACCA Study Material

ଅକ୍ଟୋବର 16, 2025, 02:05 AM

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

13,700

ACCA Study Material

ଅକ୍ଟୋବର 16, 2025, 02:05 AM

Student Clear ACCA Final from Baku - Azerbaijan

26,900

ACCA Study Material

ଅକ୍ଟୋବର 16, 2025, 02:05 AM

Regulatory Framework of IFRS

20,600

ACCA Study Material

ଅକ୍ଟୋବର 16, 2025, 02:05 AM

18,200

ACCA Study Material

ଅକ୍ଟୋବର 16, 2025, 02:05 AM

17,800

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ACCA Study Material

Notes

@accastudents offers specialized information about Ebooks & Study Material for subscribers interested in Ebooks & Study Material

ର‌୍ୟାଙ୍କିଙ୍ଗ୍

ଗ୍ଲୋବାଲ୍ ର‌୍ୟାଙ୍କିଙ୍ଗ୍

#7609କୌଣସି ପରିବର୍ତ୍ତନ ନାହିଁ

ଭାଷା ର‌୍ୟାଙ୍କିଙ୍ଗ୍

#72କୌଣସି ପରିବର୍ତ୍ତନ ନାହିଁ

ବର୍ଗ ର‌୍ୟାଙ୍କିଙ୍ଗ୍

#61କୌଣସି ପରିବର୍ତ୍ତନ ନାହିଁ

ଅଂଶଗ୍ରହଣକାରୀଙ୍କ ଅଭିବୃଦ୍ଧି (ଶେଷ 29 ଦିନ)

ମୋଟ: 41.0K

24 ଘଣ୍ଟା ଅଭିବୃଦ୍ଧି: -89 0%

ସର୍ବାଧିକ ପୋଷ୍ଟ

ACCA Study Material

ଫେବୃଆରୀ 26, 2026, 05:30 AM

🚨 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

20,500