This is from the "Accounting Makes Cents" podcast episode #88 released on Monday, 5 May 2025. As part of the series I started before the CIMA case study sessions began, we've been looking at consolidated group accounts and the relevant accounting standards that come into play when dealing with group structures. This is the fourth … Continue reading IAS 38: The Value of What You Can’t Touch
Category: OCS
The OCS Pre-seen for May and August 2025 is Out!
This pre-seen material is for the May and August 2025 sittings. CIMA has released the OCS pre-seen material. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Halfpenny, a company specialising in the production and sale of packaged bread. Halfpenny is based in the fictitious country of Keeland. … Continue reading The OCS Pre-seen for May and August 2025 is Out!
Close Connections: Unpacking IAS 24
This is from the "Accounting Makes Cents" podcast episode #84 released on Monday, 10 March 2025. So as a continuation of the series, this is the third episode on consolidated group accounts. For today, I’d like us to break down the essentials of related party disclosures. Now, let’s be honest—related party transactions are everywhere in … Continue reading Close Connections: Unpacking IAS 24
All in the Family: Intra-Group Transactions
This is from the "Accounting Makes Cents" podcast episode #83 released on Monday, 24 February 2025. So as a continuation of the series, this is the second episode on consolidated group accounts. For today, I’d like us to cover intra-group trading or transactions. This is a topic that’s fundamental to understanding how group financial statements … Continue reading All in the Family: Intra-Group Transactions
Strength in Numbers: Cracking Group Consolidation
This is from the "Accounting Makes Cents" podcast episode #82 released on Monday, 10 February 2025. I thought I’d do a series of episodes talking a little bit more about accounting standards since it seems to be a topic that a lot of students are interested in, especially when they’re taking a CIMA case study … Continue reading Strength in Numbers: Cracking Group Consolidation
MJ THE TUTOR 