ACCA Strategic Professional formula sheets and revision notes
One printable page per chapter: the formulas, rules and quick-revision points to know, the mistakes that cost marks and exam tips. Built from our fact-checked study guide. Free, no sign-up.
Strategic Business Leader
- Qualities of leadershipFormula sheet
- Leadership and organisational cultureFormula sheet
- Professionalism, ethical codes and the public interestFormula sheet
- AgencyFormula sheet
- Stakeholder analysis and organisational social responsibilityFormula sheet
- Governance scope and approachesFormula sheet
- Reporting to stakeholdersFormula sheet
- The board of directorsFormula sheet
- Public sector governanceFormula sheet
- Concepts of strategyFormula sheet
- Environmental issuesFormula sheet
- Competitive forcesFormula sheet
- The internal resources, capabilities and competences of an organisationFormula sheet
- Strategic choicesFormula sheet
- Identification, assessment and measurement of riskFormula sheet
- Managing, monitoring and mitigating riskFormula sheet
- Cloud, mobile and smart technologyFormula sheet
- Big data and data analyticsFormula sheet
- Machine learning, AI and roboticsFormula sheet
- E-business: value chainFormula sheet
- IT systems security and controlFormula sheet
- Management and internal control systemsFormula sheet
- Audit and complianceFormula sheet
- Internal control and management reportingFormula sheet
- Finance transformationFormula sheet
- Financial analysis and decision-making techniquesFormula sheet
- Cost and management accountingFormula sheet
- Enabling success: organisingFormula sheet
- Enabling success: disruptive technologiesFormula sheet
- Enabling success: talent managementFormula sheet
- Enabling success: performance excellenceFormula sheet
- Managing strategic changeFormula sheet
- Leading and managing projectsFormula sheet
Strategic Business Reporting (International)
- Professional and ethical behaviour in corporate reportingFormula sheet
- The applications, strengths and weaknesses of the accounting frameworkFormula sheet
- RevenueFormula sheet
- Non-current assetsFormula sheet
- Financial instrumentsFormula sheet
- LeasesFormula sheet
- Employee benefitsFormula sheet
- Income taxesFormula sheet
- Provisions, contingencies and events after the reporting periodFormula sheet
- Share-based paymentFormula sheet
- Fair value measurementFormula sheet
- Presentation and disclosure in financial statementsFormula sheet
- Group accounting including statements of cash flowsFormula sheet
- Associates and joint arrangementsFormula sheet
- Foreign transactions and entitiesFormula sheet
- Analysis and interpretation of financial and non-financial information and measurement of performanceFormula sheet
- Discussion of issues in financial reportingFormula sheet
Advanced Financial Management
- The role and responsibility of senior financial executive/advisorFormula sheet
- Financial strategy formulationFormula sheet
- Corporate environmental, social, governance (ESG) and ethical issuesFormula sheet
- Management of international trade and financeFormula sheet
- Strategic business and financial planning for multinational organisationsFormula sheet
- Dividend policy in multinationals and transfer pricingFormula sheet
- Discounted cash flow techniquesFormula sheet
- Application of option pricing theory in investment decisionsFormula sheet
- Impact of financing on investment decisions and adjusted present valuesFormula sheet
- Valuation and the use of free cash flowsFormula sheet
- International investment and financing decisionsFormula sheet
- Acquisitions and mergers versus other growth strategiesFormula sheet
- Valuation for acquisitions and mergersFormula sheet
- Regulatory framework and processesFormula sheet
- Financing acquisitions and mergersFormula sheet
- Financial reconstructionFormula sheet
- Business re-organisationFormula sheet
- The role of the treasury function in multinationalsFormula sheet
- The use of financial derivatives to hedge against forex riskFormula sheet
- The use of financial derivatives to hedge against interest rate riskFormula sheet
Advanced Performance Management
- Strategic management accountingFormula sheet
- Performance hierarchyFormula sheet
- Financial performance measurementFormula sheet
- Non-financial performance measurementFormula sheet
- SustainabilityFormula sheet
- Budgetary planning and controlFormula sheet
- Performance and rewardFormula sheet
- Performance improvement models and techniquesFormula sheet
- Performance optimisation in specific contextsFormula sheet
- Management reportsFormula sheet
- Technology and information systemsFormula sheet
- Data science and analyticsFormula sheet
Advanced Taxation (UK)
- Income tax: the scope of income tax, residence and overseas aspectsFormula sheet
- Income tax: income from employmentFormula sheet
- Income tax: income from self-employmentFormula sheet
- Income tax: property and investment incomeFormula sheet
- Income tax: the comprehensive computation of taxable income and the income tax liabilityFormula sheet
- Income tax: the use of exemptions and reliefs in deferring and minimising income tax liabilitiesFormula sheet
- National insurance contributions for employed and self-employed personsFormula sheet
- Capital gains tax: the scope of the taxation of capital gainsFormula sheet
- Capital gains tax and trustsFormula sheet
- Capital gains tax: the basic principles of computing gains and lossesFormula sheet
- Capital gains tax: gains and losses on the disposal of movable and immovable propertyFormula sheet
- Capital gains tax: gains and losses on the disposal of shares and securitiesFormula sheet
- Inheritance tax: the scope of inheritance taxFormula sheet
- Inheritance tax: the basic principles of computing transfers of valueFormula sheet
- Inheritance tax: the liabilities arising on chargeable lifetime transfers and on deathFormula sheet
- Inheritance tax: transfers to and from trusts and property within trustsFormula sheet
- Inheritance tax: the use of exemptions and reliefs in deferring and minimising inheritance tax liabilitiesFormula sheet
- Inheritance tax: administration and payment, including the instalment optionFormula sheet
- Corporation tax: the scope of corporation tax, including close companies and investment companiesFormula sheet
- Corporation tax: taxable total profitsFormula sheet
- Corporation tax: chargeable gains for companiesFormula sheet
- Corporation tax: the comprehensive calculation of the corporation tax liability, including overseas aspectsFormula sheet
- Corporation tax: the effect of a group structureFormula sheet
- Corporation tax: the use of exemptions and reliefs in deferring and minimising corporation tax liabilitiesFormula sheet
- Stamp taxes (stamp duty, stamp duty reserve tax and stamp duty land tax)Formula sheet
- Value added taxFormula sheet
- Tax administration and the UK tax systemFormula sheet
- Taxes applicable to a given situation or course of action and their impactFormula sheet
- Alternative ways of achieving personal or business outcomes and their tax consequencesFormula sheet
- Taxation effects of the financial decisions made by businesses and individualsFormula sheet
- Tax advantages and disadvantages of alternative courses of actionFormula sheet
- Statutory obligations, time limits and the implications of non-complianceFormula sheet
- Investment and other expenditure that reduces tax liabilitiesFormula sheet
- Legitimate tax planning measuresFormula sheet
- Appropriateness of planning measures to a taxpayer's circumstances and objectivesFormula sheet
- Mitigation of tax by numerical analysis and reasoned argumentFormula sheet
- Ethical and professional issues arising from the giving of tax planning adviceFormula sheet
Advanced Audit and Assurance (International)
- International regulatory frameworks for audit and assurance servicesFormula sheet
- Money launderingFormula sheet
- Laws and regulationsFormula sheet
- Code of Ethics for Professional AccountantsFormula sheet
- Fraud and errorFormula sheet
- Professional liabilityFormula sheet
- Quality management (firm and engagement level)Formula sheet
- Advertising, tendering, and obtaining professional work and feesFormula sheet
- Professional appointmentsFormula sheet
- Planning, materiality and assessing the risk of material misstatementFormula sheet
- Evidence and testing considerationsFormula sheet
- Audit procedures and obtaining evidenceFormula sheet
- Using the work of othersFormula sheet
- Group auditsFormula sheet
- Subsequent events and going concernFormula sheet
- Completion and final reviewFormula sheet
- Auditor's reportsFormula sheet
- Reports to those charged with governance and managementFormula sheet
- Audit-related and assurance servicesFormula sheet
- Specific assignmentsFormula sheet
- The audit of performance information (pre-determined objectives) in the public sectorFormula sheet
- Reporting on other assignmentsFormula sheet
- The assurance of sustainabilityFormula sheet
- Professional and ethical developmentsFormula sheet
- Developments in sustainability assuranceFormula sheet
- Other current issuesFormula sheet