The OCS Pre-seen for November 2023 and February 2024 is Out!

This pre-seen material is for the November 2023 and February 2024 sittings. CIMA has released the OCS pre-seen material. To get your copy of the pre-seen, check out my Home page. The preseen company is Personal Best is a company manufacturing and selling protein bars and powders. Personal Best is based in Ceeland, a fictitious … Continue reading The OCS Pre-seen for November 2023 and February 2024 is Out!

From Home to Balance Sheet: IAS 37 in Action

This is from the "Accounting Makes Cents" podcast episode #48 released on Monday, 11 September 2023. In today’s episode, we are going to unravel the complexities of IAS 37, the International Financial Reporting Standard governing provisions, contingent liabilities, and contingent assets. In our everyday lives, we often encounter situations that mirror the principles of IAS … Continue reading From Home to Balance Sheet: IAS 37 in Action