常用的ACCA资料有:Syllabus and study guide(考纲),Guidance from the examing team(考官报告),Specimen exams(样卷),Past exam papers(真题),Technical Articles(考官文章),ACCA教材以及练习册,ACCA网课以及ACCA Exam T
Section A Two areas that candidates had difficulty were: An understanding that as leased asset is capitalised as a non-current asset,the charge to the statement of PL in respect of the right of use asset will include both depreciation and t