Articles

Articles

Practical accounting, written from experience. IFRS and US GAAP, qualifications, industry practice, and global careers.

June 2026

  1. IFRS Concepts / SPC / 05 Understanding the Capital Structure of an SPC 3 min
  2. IFRS Concepts / SPC / 04 Who Really Controls the SPC? 3 min
  3. IFRS Concepts / SPC / 03 True Sale or Financing Transaction? 4 min

May 2026

  1. IFRS Concepts / SPC / 02 Legal Transfer vs Economic Substance Under IFRS 3 min
  2. IFRS Concepts / SPC / 01 Why Companies Create SPCs and Issue ABCP 3 min
  3. The Road to CPA / ACCA / 06 How I Prepared for AAA and My December Exam Experience 5 min
  4. The Road to CPA / ACCA / 05 How I Changed My ACCA Study Strategy for AAA, SBL, and AFM 5 min
  5. The Road to CPA / ACCA / 04 My AFM Failure Experience and What I Learned From It 5 min
  6. The Road to CPA / ACCA / 03 Passing SBR During Audit Busy Season 5 min
  7. The Road to CPA / ACCA / 02 Passing FR While Working Full-Time 5 min
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