In its July 2024 report on Advanced Taxation (Paper 3.3), the Chief Examiner wrote on Question One(b): "Unfortunately, most candidates did not use the comparability factors to answer the questions. Those who did, could not provide the nexus between...

Introduction“Trust the process” only comforts you if you have a process. This article gives you one: the 3-Read Method for studying a chapter and the 1-3-7 schedule for keeping it in memory, plus a short calm routine for study...

IntroductionYou prayed before you opened the textbook. Good. Now ask what you did for the next two hours. This article shows you how to hold faith and preparation together, and gives you a four-step study method, the Blank Page...

IAS 20, Accounting for Government Grants and Disclosure of Government Assistance, is a short standard that ICAG's Chief Examiners keep reporting as poorly answered. In this article you will learn the definitions, the recognition rule, how to account for...

Ask a room of tax students whether research and development spending is deductible in Ghana and you will get two confident, opposite answers. Both are partly right. The Income Tax Act, 2015 (Act 896) allows the deduction in Section...