This is from the "Accounting Makes Cents" podcast episode #89 released on Monday, 19 May 2025. So I’ve been covering this series for a couple of episodes, and now we’ve reached the final one. Throughout the series, we’ve discussed consolidated group accounts and some of the related accounting standards surrounding it. To wrap things up, … Continue reading From Minor to Major – Ownership, Influence, Control
Tag: CIMA
IAS 38: The Value of What You Can’t Touch
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
The SCS Pre-seen for May and August 2025 is Out!
CIMA has released the SCS pre-seen material for the May and August 2025 sittings. To get your copy of the pre-seen, check out my Home page. The pre-seen company is Leothayre, a quoted company that provides a range of solutions to customers’ needs for small satellites that are generally located in low Earth orbit. Leothayre is … Continue reading The SCS Pre-seen for May and August 2025 is Out!
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
MJ THE TUTOR 