ACCA: Technical articles

Episode 161: Relevant costs

from ACCA: Technical articles | Published 1/26/2021

‘Relevant costs’ can be defined as any cost relevant to a decision. A matter is relevant if there is a change in cash flow that is caused by the decision. This podcast looks at the different kinds of costs that can be considered as either relevant or irrelevant, and then considers some specific examples that might be found in an exam question.

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