IntroductionIf you study one topic at a time and still forget it by the weekend, you are not alone. This article explains why blocked study fades, shows you Interleaved Practice, and tests whether your study group is helping or...

IntroductionYou have watched the lectures, saved the PDFs and highlighted the notes. Yet when a CITG or ADIT question appears, your mind goes blank. This article explains why watching is not studying, and gives you a three-minute test, the...

IntroductionA contractor has completed 60 percent of a project. It has invoiced some of the price, and the customer has paid part of that invoice. The examiner asks how the balance owed to the company should be presented. If...

IntroductionAdwoa lives in Accra and owns a flat in London. The United Kingdom taxes the rent because the flat is there. Ghana taxes the same rent because Adwoa lives here. Both are acting within their rights. Meanwhile a consultant...

Introduction IFRS 5 is a short standard with a long reach. In ICAG's May 2020 Financial Reporting paper it was a two-part written question with no calculations, and the Examiner's Comment said many candidates "incorrectly misapplied the criteria". In November...