ACCA FA Technical Articles Guide: IFRS 18, Cash Flows, Consolidation & Exam Tips

Preparing for the ACCA Financial Accounting (FA) exam requires more than studying textbooks and practice questions. Candidates must also understand accounting concepts through practical explanations and exam-focused learning materials. This is where the ACCA FA Technical Articles Guide becomes valuable.

The ACCA website provides a collection of technical articles that explain important accounting topics in a simple and structured manner. These articles help students strengthen their understanding of accounting standards, financial statements, consolidations, computerised accounting systems, and examination techniques.

Whether you are a new student or revising for your exam, the ACCA FA Technical Articles Guide gives you a clear overview of what is available and how to use it effectively. 

What Is the ACCA FA Technical Articles Guide?

The ACCA FA Technical Articles Guide is a collection of articles published by ACCA to support FA exam preparation. Each article covers a specific topic from the FA syllabus. The articles are written to explain concepts clearly and provide practical examples.

These FA articles are free to access on the ACCA website. They are designed to complement your main study materials, not replace them.

Key Topics Covered in FA Articles

The FA study resources cover a broad range of financial accounting topics: 

ACCA FA Technical Articles Guide

1. IFRS 18 – Presentation and Disclosure in Financial Statements

IFRS 18 was issued by the IASB in April 2024. It replaces IAS 1. This standard is examinable in FIA exams from September 2025 onwards. Students should read the dedicated article to understand the key changes it introduces.

IFRS 18 – Presentation and Disclosure in Financial Statements

2. Statement of Cash Flows

Two versions of this article exist. One is relevant from September 2025. The other applies until September 2025. Both articles assume no prior knowledge. They explain how to calculate cash flows and how to present them correctly.

Statement of Cash Flows

3. Discounts

This article covers the application of IFRS 15, Revenue from Contracts with Customers. It focuses specifically on prompt payment discounts and how they should be recorded.

Discounts

4. Consolidated Financial Statements

Two articles support this topic. The first provides an overview of preparing a consolidated statement of financial position. The second focuses on key principles and multiple-choice question practice for FA/FFA candidates.

Consolidates Financial Statements

5. Process for Preparing Financial Statements

This article explains how financial statements are prepared using computerised accounting systems. It should be read alongside the article on computerised accounting systems.

Process for Preparing Financial Statements

6. Sales and Purchases in a Computerised Accounting System

This article examines a simple sales or purchase transaction. It shows how accounting records are updated for each party involved.

Sales and Purchases in a Computerised Accounting System

7. Supplier Statement Reconciliations

This article explains why accurate supplier records matter. It also outlines how reconciliations help identify errors in accounting records.

Supplier Statement Reconciliation

8. Suspense Accounts and Error Correction

This article helps students understand which types of errors affect the suspense account. It is a useful revision tool for this commonly tested topic.

Suspense Accounts and Error Correction

9. Trade Receivables and Revenue

This article looks at trade receivables. It explains how they arise when a business provides goods or services on credit.

Trade Receivables and Revenue

10. Adjustments to Financial Statements

This article covers post-trial balance adjustments. It explains how to treat accruals, prepayments, depreciation, and similar items.

Adjustments to Financial Statements

11. Computerised Accounting and the Auditor

From September 2023, the FA syllabus increased its focus on computerised accounting systems. This article explains how that change affects the context of the exam.

Computerised Accounting and the Auditor

Exam Technique Resources

The ACCA FA Technical Articles Guide also includes guidance on exam technique. This section is often overlooked, but it is very valuable.

How to Prepare for On-Demand CBEs

This article gives practical advice on preparing for computer-based exams. It covers the skills and techniques you need on exam day.

Examiner's Guidance on FA/FFA Exam Structure

The FA/FFA exam has two sections. Section A contains 35 objective questions worth two marks each. Section B contains two multi-task questions worth 15 marks each. Understanding this structure helps you manage your time during the exam.

How to Use the ACCA FA Technical Articles Guide

Here are some practical tips for using the guide effectively.

• Read each article after studying the related topic in your main textbook.

• Use the articles to clarify concepts you find difficult.

• Pay attention to articles that are marked with updated dates, such as those relevant from September 2025.

• Use the exam technique articles in the final weeks before your exam.

The ACCA FA Technical Articles Guide works best when used alongside practice questions and past papers.

What is the Importance of ACCA FA Technical Articles Guide?

The ACCA FA Technical Articles Guide is not just a supplementary resource. It reflects the examiner's view of what students need to understand. Many of the articles are produced or reviewed by ACCA subject specialists and are designed to support exam preparation. This means they highlight the areas most likely to appear in the exam.

The ACCA FA Technical Articles Guide covers all major areas of the FA syllabus. It includes topics ranging from cash flow statements to computerised accounting systems. It also provides guidance on exam technique and structure.