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01 901 2014
Accounting

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Use the spreadsheet tool featured image
During an exam, making the best use of your time is extremely important. You have put in the time to learn the materials and calculations. But there is one piece of advice that ACCA and CPA examiners constantly point out. The spreadsheet tool is not being used! Maybe you are not used to working with...
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Tree of Capital
A core concept in financial accounting is the accounting equation which states that Assets = Capital + Liabilities What is capital? Diligent students will have learnt that in the financial statements of a sole trader, capital is typically comprised of: Opening Capital plus Capital Introduced during the Year, plus Net Profit for the Year (or...
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We are honoured to be shortlisted as Finalists in the recent Irish Accountancy Awards 2020 and are delighted to see so many deserving winners. Everyone at StudyOnline.ie worked very hard to deliver exceptional training to our Irish and International students despite 2020 bringing so many obstacles. We are proud of our students who have put an exceptional...
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In this blog piece, StudyOnline.ie taxation lecturer for ACCA and CPA, Teresa Hegarty, discusses the issue of Wasting Assets for Capital Gains Tax purposes.   What is a Wasting Asset? A wasting asset (or wasting chattel) is an asset which has a predictable life not exceeding 50 years, for example – Livestock, Bloodstock, Private Motor...
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In this blog piece, StudyOnline.ie financial accounting lecturer, Colm Foley, discusses the issue of Goodwill as an Intangible Asset, current accounting treatment, weaknesses in the current treatment and possible future changes. This blog piece is particularly relevant for students of ACCA Strategic Business Reporting and CPA P2 Advanced Corporate Reporting. Definition & Measurement In a...
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It might have been a while since you have experienced this type of stress, and as an adult it might be so much more difficult. In StudyOnline.ie we know very well that exam anxiety is one of the struggles that majority of ACCA and CPA students face on a daily basis. First off, try to...
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    “Achievement seems to be connected with action. Successful men and women keep moving. They make mistakes, but they don’t quite.” ~ Conrad Hilton   This year CPA Ireland Conferring Ceremony took place in Croke Park again and many of our graduating students took part in the celebrations. We are proud to see them...
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Many people get so close to a pass in their professional exams that they can actually taste it. There are few things in your learning career more painful than a marginal fail at this level. So here is some advice that will yield up to 4 marks that you don’t even have to study for!...
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IFRS 16 - Leases new accounting Standard
Our Corporate Reporting lecturer Colm Foley writes on a new accounting standard which is likely to be a feature of future Corporate Reporting/Financial Accounting exams. Last week Colm discussed IFRS 15- the new accounting standard related to Revenue. Today’s blog is about changes to the IFRS 16 – Leases. IFRS 16 – Leases The new...
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just qualified? make the most out of this time!
It is a very proud time for us at StudyOnline.ie when our learners become newly qualified and move on successfully to the next phase of their career. The next two months are key in terms of Financial Recruitment. As a recently qualified accountant, you need to gather as much information as you can in order...
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