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The eagerly awaited publication of the 31 December 2018 financial statements of the Football Association of Ireland (FAI) has been making the headlines, for all the wrong reasons, since the publication of the financial statements in early December, 2019. For students of financial accounting and auditing, the detail contained within the FAI’s financial statements, provide...
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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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On average, an employer spends 20 seconds looking at a CV before they make their decision and either put it aside to look at it again… or it is never seen again. The employer has many CVs to examine before deciding who to call for an interview, especially in this economic climate, when so many...
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Accounting and Finance Is and Will Continue to be a Sought-After Career Path. Every business, small or large, needs an Accountant. From the smallest business that will hire someone externally, medium companies that employ a Financial Administrator full time, to large corporations that have a dedicated Accounts team, there is opportunity no matter where you...
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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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Colm Foley writes on a new accounting standard which is likely to be a feature of future Corporate Reporting/Financial Accounting exams. Today’s blog is about changes to the IFRS 15 – Revenue. IFRS 15  – REVENUE FROM CONTRACTS WITH CUSTOMERS The new accounting standard, IFRS 15, Revenue from Contracts with Customers, is effective for accounting...
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