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4 CONTENTS
DISPATCH
06 GRAPHIC NEWS Finance fails to deliver how nance teams spend their time and quality of management information 08 JOBS NEWS Jobs news from around the world 10 NEWS ROUNDUP Global accounting and nance news
FEATURES
22 BUILDING A BUSINESS EMPIRE Student Accountant speaks to ACCA entrepreneurs who have set up a wide variety of businesses to nd out how they did it, and how their ACCA training has helped them form successful companies 26 DEVELOPING ABILITIES Soul Patel outlines the third aspect of his AIDE principles for exam success 28 PREPARATION IS KEY ACCAs regional heads of education share their advice on the best way to approach exams
LEARNING CENTRE
14 STUDENT BOOK REVIEW Mind Maps for Business by Tony Buzan with Chris Grifths 16 SEVEN TOP TIPS Self-study 18 OBU RAP Period 18 review 19 TALKING TECHNOLOGY Microblogging 20 HOW TO Get headhunted
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TECHNICAL
32 EXAM DOCUMENTS Access the examinable documents relevant to your stream or variant on the ACCA website EXAMINERS FEEDBACK Read the feedback from the December 2009 exams relevant to ACCA and CAT papers TECHNICAL ARTICLES COMPANY CAR TAX IN HUNGARY ACCA Qualification Paper F6 (HUN) FINANCE ACT 2009 ACCA Qualification Paper F6 (PKN) ISA 330 AND RESPONSES TO ASSESSED RISKS ACCA Qualification Paper F8 COMPLEX GROUPS ACCA Qualification Paper P2 FOCUS ON PER Performance objective 20 All technical content from Student Accountant is on ACCAs website at www.accaglobal.com/ students
Helen Brand Chief Executive EDITORIAL TEAM Victoria Morgan Editor Jamie Ambler Editorial Consultant Jackie Dollar Art Editor Richard Gooding Designer Rhian Lewis Editorial Executive WWW.ACCAGLOBAL.COM Glen Patterson Online Editor 29 Lincolns Inn Fields London WC2A 3EE United Kingdom tel: +44 (0)20 7059 5700 email: info@accaglobal.com www.accaglobal.com PUBLISHING AND ADVERTISING Adam Williams Head of Publishing Anthony Kay Production Manager For all advertising-related matters please contact Lisa Peake: tel: +44 (0)20 7902 1224 email: lisa@educate-direct.com
Published by the Certified Accountants Educational Trust in cooperation with ACCA. The Council of ACCA and the publishers do not guarantee the accuracy of statements made by contributors or advertisers, or accept any responsibility for any statement which they may make in this publication. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying or otherwise, without prior written permission of the publishers. CAET 2010 ISSN 1473-0979
RESOURCES
36 NOTICEBOARD ESSENTIAL INFORMATION ABOUT ACCA AND YOUR STUDIES Exam timetable, late exam entry, OBU RAP, Student Voice your letters to the editor and other important information