ਟੈਲੀਗ੍ਰਾਮ ਚੈਨਲ "ACCA Study Material"

ACCA Study Material

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ਧਿਆਨ : ਕਿਸੇ ਵੀ ਜਾਣਕਾਰੀ 'ਤੇ ਭਰੋਸਾ ਕਰਨ ਤੋਂ ਪਹਿਲਾਂ, ਖਾਸ ਤੌਰ 'ਤੇ ਜੇਕਰ ਪੈਸਿਆਂ ਨਾਲ ਸਬੰਧਤ ਕੋਈ ਬੇਨਤੀ ਹੋਵੇ ਤਾਂ ਆਪਣੀ ਖੋਜ ਕਰਨਾ ਮਹੱਤਵਪੂਰਨ ਹੈ।

ਜੁਆਇਨ ਨਹੀਂ ਕਰ ਸਕਦੇ? @accastudents

40.4k ਮੈਂਬਰ

ਅਪਡੇਟ ਕੀਤਾ ਗਿਆ: March 13, 2026 at 3:01 PM

ACCA Study Material

Notes

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

ਰੈਂਕਿੰਗ

ਵਿਸ਼ਵਵਿਆਪੀ ਰੈਂਕਿੰਗ

#9951

-1

ਭਾਸ਼ਾ ਰੈਂਕਿੰਗ

#80ਕੋਈ ਬਦਲਾਅ ਨਹੀਂ

ਸ਼੍ਰੇਣੀ ਰੈਂਕਿੰਗ

#82ਕੋਈ ਬਦਲਾਅ ਨਹੀਂ

ਗਾਹਕ ਵਾਧਾ (ਪਿਛਲੇ 30 ਦਿਨ)

ਕੁੱਲ: 40.4K

24 ਘੰਟੇ ਵਾਧਾ: -101 0%

ਨਵੀਨਤਮ ਪੋਸਟਾਂ

ACCA Study Material

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

🚨 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

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

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

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

📢 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

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

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

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

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

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

ACCA Study Material

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

📎 File

24,800

ACCA Study Material

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

📎 File

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

24,000

ACCA Study Material

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

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

25,900

ACCA Study Material

21 ਫ਼ਰ 2026, 07:32 ਬਾ.ਦੁ.

Illustration for Profit Maximization and Wealth Maximization

22,000

ACCA Study Material

21 ਫ਼ਰ 2026, 07:32 ਬਾ.ਦੁ.

Profit Maximization V/S Wealth Maximization

19,500

ACCA Study Material

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

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

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

There are 2 basic aspects of Financial Management

1. Procurement of Funds

2. Utilization of Funds

4,340

ACCA Study Material

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

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

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

16,300

ACCA Study Material

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

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

ACCA Study Material

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

Basic Example - Financial Management

5,190

ACCA Study Material

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

4,840

ACCA Study Material

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

13,400

ACCA Study Material

27 ਨਵੰ 2025, 11:02 ਪੂ.ਦੁ.

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

24 ਅਕਤੂ 2025, 01:47 ਪੂ.ਦੁ.

5,170

ACCA Study Material

24 ਅਕਤੂ 2025, 01:47 ਪੂ.ਦੁ.

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

4,780

ACCA Study Material

24 ਅਕਤੂ 2025, 01:47 ਪੂ.ਦੁ.

Skill Level Paper

5,280

ACCA Study Material

21 ਅਕਤੂ 2025, 02:08 ਪੂ.ਦੁ.

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

21 ਅਕਤੂ 2025, 02:08 ਪੂ.ਦੁ.

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

16 ਅਕਤੂ 2025, 02:05 ਪੂ.ਦੁ.

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

16 ਅਕਤੂ 2025, 02:05 ਪੂ.ਦੁ.

Student Clear ACCA Final from Baku - Azerbaijan

26,900

ACCA Study Material

16 ਅਕਤੂ 2025, 02:05 ਪੂ.ਦੁ.

Regulatory Framework of IFRS

20,600

ACCA Study Material

16 ਅਕਤੂ 2025, 02:05 ਪੂ.ਦੁ.

18,200

ACCA Study Material

16 ਅਕਤੂ 2025, 02:05 ਪੂ.ਦੁ.

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

ਰੈਂਕਿੰਗ

ਵਿਸ਼ਵਵਿਆਪੀ ਰੈਂਕਿੰਗ

#9951

-1

ਭਾਸ਼ਾ ਰੈਂਕਿੰਗ

#80ਕੋਈ ਬਦਲਾਅ ਨਹੀਂ

ਸ਼੍ਰੇਣੀ ਰੈਂਕਿੰਗ

#82ਕੋਈ ਬਦਲਾਅ ਨਹੀਂ

ਗਾਹਕ ਵਾਧਾ (ਪਿਛਲੇ 30 ਦਿਨ)

ਕੁੱਲ: 40.4K

24 ਘੰਟੇ ਵਾਧਾ: -101 0%

ਨਵੀਨਤਮ ਪੋਸਟਾਂ

ACCA Study Material

26 ਫ਼ਰ 2026, 05:30 ਪੂ.ਦੁ.

🚨 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