ACCA FIA technical articles. FA1 and FA2

by Eduyush Team

ACCA FIA technical articles are supplementary resources that FA1 and FA2 students can use to support their studies. The technical articles provide an in-depth analysis of specific accounting concepts and offer guidance on how to apply these concepts in practice. 

They are an excellent resource for those who want to deepen their understanding of the material covered in the exams or for those who want to learn more about a particular area of accounting.

ACCA FA1 Technical articles

The accounting equation

The accounting equation is central to the practice of double-entry bookkeeping. This article will introduce you to this critical mathematical principle and its applications in business transactions so that after reading it, you should have a better understanding of what drives your bottom line!


This article considers how IFRS 15, Revenue from Contracts with Customers, will affect how companies account for prompt payment discounts.

FA2 Technical articles

Qualitative accounting characteristics

The following article relates to the outcome of FA2 syllabus ‘explain generally accepted accounting principles and concepts’. This has been written as a complement to this module's topic on belief systems.

A matter of principle

The first part of the FA2 syllabus is to understand generally accepted accounting principles and concepts. This article will discuss how these work, as well as their underlying principles which must be remembered when doing accounts transactionsally or using other software programs like Excel for example!


The article provides an in-depth overview of how to properly account for partnerships when doing your taxes.

Accounting for partnerships

This article will teach you about accounting for partnerships and how it can be applied in your business or professional life.

Exam technique

How to prepare for on-demand computer-based exams (FIA exams)

Here we will guide you on the skills and exam techniques required in preparing for on-demand CBEs with a focus on FAA exams.

Five steps to multiple-choice success

The five-step process for answering multiple choice questions is as follows: 

1) Read the entire question and all possible answers carefully, then respond accordingly; 2) Mark your answer directly on the lines next to each alternative you propose; 3. Evaluate which of these four responses would best suit both texts written in bold print at the top right corner. 4) decide upon one specific word or phrase for this exercise before continuing with step 5.; Check over what has been written down so far, making sure it makes sense sentence by sentence without any unnecessary words rental added into

Closing comments

The ACCA FIA technical articles provide students with an in-depth analysis of specific accounting concepts and guidance on how to apply these concepts in practice.

These articles are an excellent resource for those who want to deepen their understanding of the material covered in the exams or for those who want to learn more about a particular area of accounting. Other technical articles from ACCA can be found here.

Leave a comment

Please note, comments must be approved before they are published

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.


ACCA exam students will find a range of technical articles to support their studies on the ACCA website. These articles are aimed at providing exam-focused insights and are written by the ACCA Examination team members.

The range of articles includes topics such as financial reporting, taxation, audit and assurance, and business analysis. Students can also access revision resources and practice exams to help them prepare for their exams.

ACCA exam students, technical articles are an important part of exam revision.

The articles are written by ACCA's own examiners and provide insights into the exams as well as tips on how to pass them.

They also offer a deeper understanding of the key concepts tested in each exam.

In short, for ACCA students, technical articles should be an essential part of exam revision.

It depends on what you are looking for in a study text. Kaplan offers a more concise overview of the syllabus, while Bpp provides more examples and exercises. Ultimately, it is important to find a study text that best suits your needs and learning style.

If you are looking for a study text that provides an in-depth analysis of the syllabus, Bpp would be the better option. However, if you are looking for a text that is easier to read and covers all the key topics, Kaplan would be the better choice.

Read our detailed subject wise blog to understand better.

ACCA exam students should be aware that the syllabus is not static and it does change every year. This is important to keep in mind when studying for your exams, as you need to make sure that you are covering all the relevant content.

The ACCA syllabus is reviewed and updated on an annual basis, in order to reflect the latest changes in accounting and business practice. The updates are designed to ensure that students are equipped with the knowledge they need to work in today's competitive environment. So it's essential that you keep up-to-date with the latest changes and make sure that you're studying all the relevant topics.

The hardest ACCA paper is the F5 performance management paper. This is because it requires a detailed knowledge of financial accounting and management accounting in order to pass.

Other papers that are difficult include the F7 financial reporting paper and the P2 advanced auditing and assurance paper. However, all of the ACCA papers are challenging, so it is important to thoroughly prepare for each one before sitting the exam.