Shows
ACCA Tom Clendon's SBR podcastSetting the scene for IFRS 18 Presentation and Disclosure in Financial StatementsIFRS 18 is now examinable at SBR. This podcast sets the scene and gives you an introductory over view of this latest accounting standard. You will learn about the management-defined performance measures (MPMs) and the five categories of income and expenses within the profit or loss.This edition is less than 10 minutes so is not comprehensive and does not include all you need to know. 2025-06-1609 min
ACCA Tom Clendon's SBR podcastPPE and IP and other issuesLets make sure you understand the basics. Here I talk about IAS 16 Property Plant & Equipment and IAS 40 Investment Property - with an emphasis on explaining about revaluations! 2025-06-1308 min
ACCA Tom Clendon's SBR podcastA chat with Nikki Richmond about overcoming the challenges of studyingIn this episode Nikki talks about the challenges that students face studying professional accountancy exams and the strategies that can be used to overcome them. 2025-04-0210 min
ACCA Tom Clendon's SBR podcastIntangible Assets (IAS 38)A power ten minutes on this key standard - which has been called an anaolgue standard for a digitial age!2025-03-2711 minACCA Tom Clendon's SBR podcastPedley Smith's five top exam tipsGood students can fail exams! So I explored with my friend Stuart Pedly Smith his top five examination technique tips.
Stuart is a very respected academic and lecturer who has researched extensively into how students learn. 2025-02-0722 min
ACCA Tom Clendon's SBR podcastSubstance over form!Substance over form is a key principle to understand. In this episode I explain the theory and show how it is applied in two different accounting standards as well as crowdfunding. 2025-01-1608 min
Human Too PodcastEpisode 25 with Tom Clendon (ACCA SBR Online Lecturer and Podcast Host)In this episode we chat to Tom Clendon, ACCA SBR Online Lecturer and Podcast Host. Themes include:
Top tips for passing ACCA exams
His dyslexia diagnosis
Treating your job like an extended job interview
Burnout and saying 'no'
His varied career which has taken him all over SE Asia
2025-01-1545 min
ACCA Tom Clendon's SBR podcastHow to account for a 40% investmentNot as straight forward as you might think! In this episode I discuss and explain the various ways that a group will account for a 40% investment. You see it all depends.2024-11-2213 min
ACCA Tom Clendon's SBR podcastAll about Cash FlowCash flow - lets talk the basic principles, why investors like them and lets talk numbers. This is a topic you must be comfortable with. 2024-10-1509 min
ACCA Tom Clendon's SBR podcastRevaluation and Depreciation"The basics" do get tested at SBR. This edition covers the principles and examples of depreciation and revaluation of PPE. So yes it is about IAS 16 PPE. Ten minutes.
Please like and subscribe!
More about SBR can be found at my website
www.tomclendon.co.uk 2024-09-1909 min
ACCA Tom Clendon's SBR podcastAccounting for Sub-LeasesFrom Sept 24 this topic is examinable at SBR. So make sure you are up to date and listen to this edition and you might learn something about IFRS16 as well as my family tree!2024-08-1008 min
The ACCA SBL Guru Podcast with Marty Windle and FriendsWhich ACCA Professional Papers you should take and in which order.In this episode Marty Windle ACCA Strategic Business Leader ( SBL guru) and Tom Clendon (SBR legend) discuss which optional papers you should take at the Professional Level and in which order.
you can find my courses at www.sblguru.com
and
Tom's courses at www.tomclendon.co.uk
#ACCA #SBL #marty #SBL guru #SBR #tom2024-07-0811 min
ACCA Tom Clendon's SBR podcastAFM and SunilIn this episode Sunil talks about the optional exam AFM2024-07-0715 min
The ACCA SBL Guru Podcast with Marty Windle and FriendsThe SBL Guru meets the World's Best SBR LecturerThis is a Podcast in which Marty Windle Strategic Business Leaders (SBL Guru) meet the World's Best SBR lecturer Tom Clendon
Me discuss exam technique and learning from mistakes in the exam and what to do if you are running out of time.
You can find my courses at www.sblguru.com
and Tom Pages is www.tomclendon.co.uk2024-06-0514 min
ACCA Tom Clendon's SBR podcastAbout the option exam AAAIn this episode I talk with Ben Wilson about how AAA relates to SBR and why for many students it is a natural exam to do after SBR.2024-06-0209 min
ACCA Tom Clendon's SBR podcastSBL - yes Strategic Buisness LeaderThe other core exam at the strategic professional level is Strategic Business Leader (SBL). In this episode I chat with Marty Windle - the SBLguru - who knows far more about SBL than I do. 2024-05-2908 min
ACCA Tom Clendon's SBR podcastDeferred tax and LeasesSo what is the deferred tax implications for a lessee entering into a right of use lease? Let me explain. With an example! 2024-05-1308 min
ACCA Tom Clendon's SBR podcastHow SBR will be examined from Sept 24At today's ACCA Global Educator Conference the SBR examining team shared feedback about student performance AND set out the changes in the syllabi that will be introduced from the September 2024 exam.
Here is my hot off the press summary. It has inspired me to write and record some new material for my courses to keep them up to date and exam focussed.2024-04-2508 min
ACCA Tom Clendon's SBR podcastThe holistic way IFRS are examined at SBR. IAS37, IAS12, IFRS13, IAS7Provisions and cash flow and deferred tax and fair value adjustments - lets consider how these standards interact as IFRS are tested in mini case study situations ie in an applied and holistic way!2024-04-1609 min
ACCA Tom Clendon's SBR podcastHow to bounce back from failing an ACCA examThis episode is slighty different. It is relevant if you have failed any ACCA exam and gives advice and pratical strategies on how to bounce back. I was commissioned by ACCA to write and deliver this edition.2024-04-1519 min
ACCA Tom Clendon's SBR podcastFootball FinancePremiership football clubs face many accounting issues. Are their players recognised as assets? How to account for naming rights to their staduim? What about the borrowing costs on loans taken out to construct a new staduim? What is the accounting issue when a player gets a serious injury?2024-02-2515 min
ACCA Tom Clendon's SBR podcastFAQs on SBRLet me answer the seven most frequently asked questions about the SBR exam... including how to earn professional marks (Q2) how to account for derivatives (Q6) but my favourite is the last one! 2024-02-2210 min
ACCA Tom Clendon's SBR podcastGoodwill - what I need to know about it to pass SBRIt is all about goodwill. Such a regularly examined number. I hope you enjoy this exam episode.2023-11-1307 min
ACCA Tom Clendon's SBR podcastTom is interviewed about SBR!I was recently a guest on another podcast, and I thought I would share the interview. The first question I was asked related to how students coming up from skills should prepare for the step up to the professional stage. I was also asked about what comes up in the exam etc. This edition of the podcast is 30 minutes long. In the final section I get asked some personal questions!2023-09-1032 min
ACCA Tom Clendon's SBR podcastThe framework Versus FX & deferred taxTen minutes on the IASB's Conceptual Framework. But not for beginners. It gets pretty heavy. In this episode I am explain some apparent inconsistencies between the framework and the accounting required by IAS 21 Foreign Currency and IAS 12 Deferred tax.
I hope you enjoy the episode.2023-08-3009 min
ACCA Tom Clendon's SBR podcastHow to revise smart !Revision is key to passing exams. But what has Aesop's fables got to do with it? There are no short cuts - but you can learn to revise in a smart way.2023-07-2809 min
ACCA Tom Clendon's SBR podcastLet's pass SBR in Sept 23The changes explained. Whats app me for a link to free sample of material.
UK 07725 350793 and Overseas +44 7725 3507932023-07-1607 min
ACCA Tom Clendon's SBR podcastInvestor FocusThe SBR exam will have an increasing emphasis on "Investor Focus". In this edition of the podcast Tom explains what is meant by investor focus and what investors really want to know (and it is not just profitability). Of course being exam focussed, Tom concludes by discussing a practical accounting situation with an investor focus.
The SBR examining team have confirmed that from September 2023 investor focus will be examined at Q4. It should be noted that the SBR Sept 23 - June 24 examinable documents have no exposure drafts to test. Thus there is an increasing emphasis on "Investor...2023-06-1809 min
ACCA Tom Clendon's SBR podcastWhen Tom chatted with Paula Byrne - ATAXIt was great to chat with Paula who teaches Advanced Tax for the Irish exam. She certainly has a passion and is an authority on her subject.2023-05-1909 min
ACCA Tom Clendon's SBR podcastAll about the reclassification of equity to PL - explained !!Recycling. Lets me take ten minutes of your life to explain what this is all about. Mentioned in this episode are the standards PPE, Foreign Currency, Pensions and even hedging. But I try and keep it simple. I hope you enjoy the episode from the PQ award winning podcast!2023-05-1209 min
ACCA Tom Clendon's SBR podcastIAS 16 PPEYes IAS 16 PPE does come up at SBR! So check out this ten minute episode! Initial recognition. Subsequent expenditure. Depreciation. Recycling. All get explained. Please like and subscribe my podcast. Tom Clendon2023-03-2409 min
ACCA Tom Clendon's SBR podcastAmortised Cost. Why is the finance cost different from cash paid. IFRS 9 Financial InstrumentsSo lets keep it simple. Let me make sure you all understand why the finance cost on a financial liability will not be the same as the interest paid!
The principle of accounting for liabilities at amortised cost goes to the heart of IFRS 9 Financial Instruments.
Short and sweet!2023-02-0807 min
ACCA Tom Clendon's SBR podcastChanges to SBR exams from September 2023 EXPLAINED!Changes are afoot as to the way group accounts will be tested at SBR. These changes will apply from September 2023 onwards.
In this episode I explain what those changes are - and how you can prepare for them. 2023-02-0406 min
ACCA Tom Clendon's SBR podcastThe importance of mock examsIn this episode I am joined by Lucy Moore from ACCA. We talk about the importance of doing mock exams ! 2023-01-3111 min
ACCA Tom Clendon's SBR podcastWhich Strategic Professional options to choose?In this episode I am joined by James Wright as we chew the fat over which optional exams are the best for you. Two heads are better than one. It is best to make an informed choice. And listening to this podcast will help!2023-01-1310 min
ACCA Tom Clendon's SBR podcastIn centre or remote invigilated exams at home?If you have the choice as to whether to sit your exams in the comfort of your own home - or at an exam centre - then it should be an informed choice that works for you. It is important to make an informed choice. So I am joined by my colleague Ben Wilson to discuss this. We reveal our personal preferences and the results of a LinkedIn poll of nearly 1,000 students. 2023-01-1010 min
ACCA Tom Clendon's SBR podcastOllie got 89% in SBR - so what are his secrets!I caught up with my student Ollie and chatted with him about his study tips. In addition he talks about about the topic he found the most difficult and how useful he found whats app support. 2022-12-0408 min
ACCA Tom Clendon's SBR podcastAll about goodwill - the theory explainedGoodwill. It is gets examined a lot. Why does it arise? How do you calculate and account for it? All these questions are answered and more! This episode is a useful recap of the basics. Suitable for both FR and SBR - and in fact anyone wanting to understand the accounting for goodwill. I hope you enjoy listening to it. A ten minute technical blast.2022-11-1809 min
ACCA Tom Clendon's SBR podcastATAX! Here I talk with Aileen Edgar who teaches ATAX (UK)If you are planning on sitting the ACCA optional exam ATAX then this edition is aimed at you. Aileen Edgar is an expert online lecturer. I asked her about the difference between TX at skills and ATAX at strategic professional stage -as well as the introduction of 20 professional marks at ATAX, and so much more. You might be surprised by her some of her answers !2022-11-0711 min
ACCA Tom Clendon's SBR podcastHow IFRS are tested at SBR - an example with IFRS13, IAS12, IAS37, & IAS38 all featuringAt SBR standards are often examined in an integrated way, in a way that is applied to a particular situation where more than one accounting standard comes into play. Often students learn their standards in isolation but they are treated like ingredients when cooking up an SBR answer! In this episode I discuss how when a subsidiary is acquired the fair value exercise impacts on the measurement and recognition and liabilities. So fair values, deferred tax, provisions and intangibles are get a shout out. A good episode for revision and for understanding how SBR differs from FR. Enjoy. 2022-11-0210 min
ACCA Tom Clendon's SBR podcastResults are out - what next?Results are out! What next...Maybe you have passed SBR, or need to resit it, or are coming to SBR for the first time!
Let me share some advice and thoughts on your situation. Of course by all means reach out to me for a 1-2-1 consultation by sending me a whats app on 07725 350793 (+44 7725 350793)2022-10-1707 min
ACCA Tom Clendon's SBR podcastIAS 37 Provisions with Sarah ArdilesAccounting for provisions are discussed! As indeed is how they are similar to being pregnant! I am joined in this episode by my friend and colleague Sarah Ardiles - someone who shares my passion for all things IFRS! No prior knowledge is assumed, but I reckon there is stuff to be learnt from ear wigging on our 10 minute chat. 2022-09-1512 min
ACCA Tom Clendon's SBR podcastA hot review of the Sept 22 SBR examIt is the day after the SBR exam. Here is my hot review. Compiled having listened to my students! Also published on my YouTube channel. 2022-09-1010 min
ACCA Tom Clendon's SBR podcastAll about the UK / Irish variant of SBR (FRS102)There is an UK and an Irish variant of the SBR exam. These variants are for those students who want a practicing certificate. The extra content that these variants test is FRS102 (UK GAAP) and how this varies from International GAAP.
In this episode I chat all things FRS102 with Steve Collins. To put it simply, Steve Collins is the country's leading authority on FRS102. He is MR UK GAAP.
If you are doing the UK / Irish variant then this is an important episode for you! We talk through the differences between IAS GAAP and...2022-09-0621 min
ACCA Tom Clendon's SBR podcastIFRS 2 Share based payments (part 2) - not for beginners!In this episode I take the accounting standard IFRS 2 Share based payments and explore how it interacts with two other standards; IAS 7 Cash flow statements and IAS 12 Income Taxes (deferred tax). This is not for beginners. Those listeners with a prior knowledge of all three of these standards will get the most out of this episode. 2022-08-2209 min
ACCA Tom Clendon's SBR podcastAll about the AAA optional examThe Advanced Audit and Assurance exam is an optional exam at ACCA's strategical professional level. In this episode I chat with colleague Ben Wilson and he explains why he thinks you should chose to sit this exam! 2022-08-1810 min
ACCA Tom Clendon's SBR podcastIAS 12 Deferred Tax (part 2) - not for beginners!In this episode I take the topic of deferred tax and explore how it interacts with two different accounting standards (IAS 16 PPE and IFRS 16 Leases). I also touch on how IAS 12 appears to conflict with the conceptual framework! This episode is not for beginners! Make sure you listen to part 1 first!2022-08-1711 min
ACCA Tom Clendon's SBR podcastIAS 8 Accounting Policies and Changes in Accounting EstimatesAfter explaining the difference between accounting policies and accounting estimates, I then go on to apply this standard to a number of different practical situations.2022-08-1012 min
ACCA Tom Clendon's SBR podcastACCA Results Day - so what's next?Results day is a binary day. Pass or Fail. But that is already now history - so what next? This episode has me giving some general advice to those who passed and those who want to go and pass their exam at a subsequent attempt.2022-07-1807 min
ACCA Tom Clendon's SBR podcastSelf insurance - an example of how to apply your technical knowledgeTo pass the final level professional accounting exams, you not only need to know your stuff but also how to apply it in new situations. In this episode I present you with a challenge. I wonder if you get to the conclusion before I do and understand my reasoning and answer first time!2022-07-0705 min
ACCA Tom Clendon's SBR podcastED 2019 / 7 Amendments to IAS1 Presentation of financial statementsThis is the only examinable ED for the June 2022 examination. If you are doing that exam - it is worth a listen to once. It is less than five minutes long.2022-06-0404 min
The Utkarsh Parashar ShowACCA Talk With Tom Clendon•Welcome everyone to The Utkarsh Parashar Show Today we are with a very special guest Tom Clendon.
•Mr. Tom is the famous ACCA SBR guru, podcaster, and a former examiner and marker. Over the last 30 years he has helped thousands of students pass their ACCA final level accountancy papers. In 2009 he was awarded PQ Tutor of the Year.
Thanks for listening! If you enjoyed this episode and you’d like to help support the podcas...2022-05-2118 min
ACCA Tom Clendon's SBR podcastHow to account for Initial Coin Offerings !Yes this is a current issue at SBR! First we need to understand the nature of an Initial Coin Offering (ICO) so that if this comes up in the exam we can discuss the accounting treatment. My explanation of ICO's includes references to intangibles assets, impairment and crypto currencies! I hope you enjoy the episode.2022-05-0909 min
ACCA Tom Clendon's SBR podcastIAS 10 Events After the Reporting PeriodThis is a "small" accounting standard - and one that many be already familiar with but it is always good to be reminded of the basics. After setting the scene with explaining the definitions, I take you through four separate examples to make sure we all have an understanding as to how this accounting standard is applied. Please like and subscribe to my podcast!2022-04-2611 min
ACCA Tom Clendon's SBR podcastIASB Conceptual Framework (part 2) Assets & LiabilitiesIn this edition of the podcast I am talking about two elements that make up the financial statements "ASSETS" and "LIABILITIES". I will be discussing their definitions and recognition criteria given to them in the framework. I will point out how this can differ from particular accounting standards.2022-04-1408 min
ACCA Tom Clendon's SBR podcastIASB Conceptual Framework (part 1) "useful information"In this episode I explain the nature of the IASB's Conceptual Framework for Financial Reporting. The importance of useful information is discussed - and with plenty of examples! It is only ten minutes long. Short and sharp. 2022-04-0510 min
ACCA Tom Clendon's SBR podcastIs it best to take ACCA exams at an exam centre or remotely?ACCA allow many of you a choice as to where to sit your ACCA exams - either in an exam centre on their computer OR remotely (meaning that you sit the exam at home on your own computer).
In this episode I discuss this choice with my colleague Ben Wilson. We draw on the experiences of our students to give you advice so that you can make an informed decision.
As always if you want to chat about this - or any aspect of studying ACCA and SBR - just reach out to me on...2022-02-1505 min
ACCA Ben Wilson's AAA audit castRemote exams or traditional?I'm joined by SBR expert tutor Tom Clendon to discuss making the right choice - sitting exams remotely or taking the traditional in centre option.2022-02-1505 min
ACCA Tom Clendon's SBR podcastAll about IFRS 2 Share Based Payments (equity settled share based payments) - part 1IFRS 2 is sometimes thought of as a tricky standard. In this edition of the podcast we explore the nature of equity settled share based payments that are issued to staff (basically options). By understanding why they are issued will help us understand the required accounting treatment. Towards the end of the podcast I explain (briefly) the interaction of this standard with the preparation of a cash flow statement using the indirect method and the deferred tax implications! I hope you enjoy the episode.2022-02-0811 min
ACCA Tom Clendon's SBR podcastAn SBR prize winner speaks and shares her secrets....Hear from a student who got the top mark in SBR in the whole of her country. She shares her study tips and approach to online learning. I think you will find it very interesting.2022-01-2912 minACCA Ben Wilson's AAA audit castUK or INT version of ACCA AAA and SBR?I'm joined by Tom Clendon, expert SBR tutor, to give you the facts you need to make an informed choice2021-12-2805 min
ACCA Tom Clendon's SBR podcastUK or INT - with the help of Ben Wilson (AAA) let us explain whether YOU should chose to do SBR as an UK exam or INT exam!The ACCA SBR and AAA exams come with a choice, a decision that you have to make. International exam or UK variant. For some of you INT will be the right path - and for others UK is the best choice. In this brief podcast I am joined by AAA expert tutor Ben Wilson and we explain on what basis you should decide. Still not sure or just want a chat - then reach out to me via whats app 07725 350793 (+44 7725 350793)2021-12-2706 min
ACCA Tom Clendon's SBR podcastIntegrated Reporting and SBRIn this episode Tom Clendon talks about integrated reporting as this is a topic that has been, and will be, examined at SBR. Having explained what an Integrated Report is; the podcast then goes on to explain its benefits (why businesses produce it), the contents of a typical Integrated Report and concludes with some reflections about its role in financial reporting.
If you want help passing SBR then please reach out to me. My website is www.tomclendon.co.uk 2021-12-0609 min
ACCA Tom Clendon's SBR podcastIAS 40 Investment PropertiesIn this episode I explain the definition of an investment property and how it is accounted for. We also consider several issues including what happens when an individual property is partly occupied and partly rented out as well as accounting in the group accounts.2021-11-1909 min
ACCA Tom Clendon's SBR podcastIAS 21 Foreign Currency - and group accounts!At SBR we get involved in explaining how the financial statements of an overseas subsidiary are translated in the presentational currency of the group as part of the consolidation process. In this episode I set out the process and explain how the group exchange difference arises and how it is accounted! All good stuff.
There is a separate episode which just deals with foreign currency transactions and balances from the perspective of the individual company.2021-10-1410 min
ACCA Tom Clendon's SBR podcastPart 2 Sustainability and climate change reporting with Ben WilsonIn this 2nd episode on this topic I discuss with Ben Wilson, the ACCA AAA expert about the latest developments in the regulation relating to reporting on sustainability and climate change reporting. This is a topical issue that will not go away - so it is great to get another take on it!2021-09-2721 minACCA Ben Wilson's AAA audit castClimate change and reportingReporting on climate change is a hot topic, particularly with the COP26 summit around the corner. Ben is joined by Tom Clendon, expert SBR tutor, to discuss the reporting rules as they currently stand and how companies are currently reporting. Ben then discusses the challenges for auditors in this area.2021-09-2419 min
ACCA Tom Clendon's SBR podcastAccounting for provisions!In this episode I discuss accounting for provisions - which is at present regulated by IAS37 Provisions, Contingent Liabilities and Contingent Assets. In addition to explaining the basics of the standard I discuss why the standard is said to conflict with the current conceptual framework and what is meant by the "all or nothing approach" adopted by the standard. The areas of judgment are highlighted and the application of the standard is illustrated through two specific examples. An action packed 12 minutes! 2021-08-3012 min
ACCA Tom Clendon's SBR podcastPart 1 Sustainability and climate change reportingSustainability reporting is a current issue that will be examined in SBR in forthcoming exams. Its important to be able to understand why accountants should report on these issues and the debate and developments around the form of such reports.
I recorded a second episode on this topic - with Ben Wilson - where we discussed the very latest developments in regulation ahead of COP26. So please also check out Part 2 Sustainability and climate change reporting.2021-08-2109 min
ACCA Tom Clendon's SBR podcastFinancial Assets and how to account for them! (another episode on IFRS9 Financial Instruments)IFRS9 Financial Instruments is a massive standard. What I am doing in this episode is explaining how financial assets (investments in shares and debentures) are classified and accounted for. I hope you enjoy the episode. If you have a topic that you want covered please let me know.2021-07-0913 min
ACCA Tom Clendon's SBR podcastCurrent issues - crypto currencies! No IFRS - so how to account for them?Bit coins! There is no accounting standard on this issue. So it is important that we understand the arguments and alternatives around this topic as it could be tested in a number of different ways. 2021-06-0617 min
ACCA Tom Clendon's SBR podcastAll about pensions (IAS19 Employee Benefits)This is a long episode! Listen as I explain the basic principles to accounting for pensions. It starts with understanding the difference between defined contribution schemes and defined benefit schemes! Most of the podcast is taken up with explaining how defined benefit schemes are accounted for in the statement of financial position, the profit and loss account, the cash flow statement and what appears in other comprehensive income. Dive in. Enjoy. (You can always listen to it twice!)2021-05-1626 min
ACCA Tom Clendon's SBR podcastHow to account for financial guarantees!This topic was suggested to me by Aaditya Chaturevedi via my Linkedin account. It is a good one - because in explaining how the guarantor accounts for the giving of a guarantee on another party's loan I name checked five different accounting standards! I wonder if you can guess what they are before you start to listen! In the podcast I use the example of an entity giving a guarantee relating to a $100m 5 year loan taken out by another party. Happy listening! Please like and follow the podcast2021-05-1114 min
ACCA Tom Clendon's SBR podcastCurrent issues - Goodwill and IFRS3 Business CombinationsIn this episode I critique the accounting treatment of goodwill as set out in IFRS3 Business Combinations. I set out four criticisms of the standard including discussing whether purchased goodwill should be recognised as an asset, and the arguments around why goodwill should systematically amortised and so not subject to an annual impairment review. 2021-04-2213 min
ACCA Tom Clendon's SBR podcastLets talk debits and credits!This episode explains how to debit and credit. But is this relevant to SBR? In this episode I quickly address this question (strictly no - but it does you no harm to understand this secret language). I then go on to explain and apply the rules of double entry bookkeeping. The podcast ends with half a dozen of transactions being distilled down in debits and credits. So if you want to learn double entry or just want a quick refresher then this is the episode for you !2021-04-0615 min
ACCA Tom Clendon's SBR podcastAll about the difference between a subsidiary and an associate!Being able to identify and explain when an investment is a subsidiary and when it is an associate is regularly examined. In this podcast the terms in the definition of both a subsidiary and an associate are discussed. It will be explained how it is possible to own 40% of the shares of a company and yet still have control and why creative accountants favour certain investments being classified as associates and not subsidiaries. 2021-03-2115 min
ACCA Tom Clendon's SBR podcastTom talks APM with Geoff CordwellAdvanced Performance Management is one of the optional exams at the Strategic Professional stage. It is also Geoff's passion. In this episode he shares his enthusiasm for this exam and why he thinks you should choose to do this option.2021-03-0817 min
ACCA Tom Clendon's SBR podcastAll about Ethics (Q2 of the SBR exam)Ethics. It will be there in the exam - so listening to this episode is essential for every SBR student. I talk about about how to gain those professional marks as well. Enjoy !2021-02-2509 min
ACCA Tom Clendon's SBR podcastAll about accounting for derivatives (IFRS9 Financial Instruments)The accounting for derivatives is tricky! But my objective here is to make it simple enough for you to understand. I explain what a derivative contract actually is - and how to account for them. So that means addressing the measurement issue (cost or value), why we would be entering into these contracts (i.e. what is hedge accounting - fair value and cash flow) and how we present the gains or loss arising (in PL or OCI). I suspect that some of you may enjoy this one so much that it will be worth a second listen!2021-02-1817 min
ACCA Tom Clendon's SBR podcastIt is all about Alternative Performance Measures (APMs)APMs have been and will be examined again in SBR. You need to know what they are, why they might be useful and how they are regulated. I am also going to delve into the meaning of EBITDA. 2021-01-3013 min
ACCA Tom Clendon's SBR podcastRemote exams - George's experienceGeorge sat his ACCA SBR exam in December 2020 as a remote exam. In this short podcast he recounts his experience. He also has some practical advise for everyone who is taking ACCA exams remotely.2021-01-2105 min
ACCA Tom Clendon's SBR podcastAll about IFRS for SMEsOK - so the IFRS for SME's is not the most exciting of topics - but it is on the syllabus! This short podcast will explain how an SME is defined, discuss whether or not it is a good idea to have two regulatory accounting systems, explain what the main differences really are and how this all might get examined at SBR!2021-01-0708 min
ACCA Tom Clendon's SBR podcastIn conversation with Sunil Bhandari AFM lecturerAre you thinking about selecting AFM as one of your optional exams at the strategic professional stage? Then have a listen to this podcast!
Sunil starts by introducing himself and what makes him tick. Of course this involves Manchester United. But Sunil goes on to talk with passion about AFM and about the impact on this exam of the ACCA moving to CBE. He explains why he thinks you should do this exam and the importance of articles.2020-12-2328 min
ACCA Tom Clendon's SBR podcastIn conversation with Sean Purcell about SBLSean Purcell is an ACCA guru for SBL. He teaches SBL online with FME. Here he talks all things SBL.2020-12-2212 min
ACCA Tom Clendon's SBR podcastTips on exam technique - how to answer SBR questions the smart wayIn this episode I explore how you should go about answering SBR exam questions in a way that will earn you the marks! I talk about your exam strategy and what to do the day before the exam.2020-12-0312 min
ACCA Tom Clendon's SBR podcastAll about IFRS16 LeasesIFRS16 introduced a new approach for lessees to account for lease contracts. Firmly routed in the IASB's conceptual framework this standard takes the approach of recognising right of use assets on the statement of financial position as well as the obligations to make the lease payments.2020-11-2707 min
ACCA Tom Clendon's SBR podcastCovid 19 - 15 minutes on the accounting implicationsCovid 19 is an issue for accountants. It will therefore be examined at some stage in SBR. Here I spend 15 minutes running through some of the impacts on accounting. Amongst other things I touch on Integrated Reporting, the implications for deferred tax and how to account for government grants. I hope you enjoy the podcast.2020-11-2014 min
ACCA Tom Clendon's SBR podcastAll about IAS 16 PPE - depreciation and revaluationsWhat is depreciation? What happens when an item of PPE is revalued? How does revaluation impact on the stakeholder's view of the financial statements. And where does the Framework and useful information fit in with all this! The podcast answers all these questions and more! 2020-11-0311 min
ACCA Tom Clendon's SBR podcastIn conversation with James Wright - ACCA member, lecturer and youtuberJames Wright is an ACCA member and lecturer. He runs a youtube channel dedicated to helping out ACCA students. Here we talk about the step up from being a university student to studying the ACCA strategic professional exams.2020-10-3012 min
ACCA Tom Clendon's SBR podcastIn conversation with Maz Islam - How to succeed at SBRI caught up with Maz - he passed the SBR September 2020 exam on CBE. He reflects on class room learning and online learning; how he prepared for the exam and he shares his own study tips.2020-10-2809 minACCA Tom Clendon's SBR podcastAll about OCI and OCE - what is the difference?In this episode I explain what is meant by OCI and OCE and how they are interlinked but different. This is great episode to listen to at the start of your SBR studies. Understand this from the start and life is sweeter - but also to listen to again on revision as it does cut across the whole SBR syllabi. 2020-10-2706 min
ACCA Tom Clendon's SBR podcastIn conversation with Cecilia Tandi, current ACCA student and future memberI chat with Cecilia, a Financial Analyst at Legal & General about why she chose ACCA, what inspires her and her study tips!2020-10-2306 min
ACCA Tom Clendon's SBR podcastAll about IAS21 Foreign Currency - the individual company stageThe ACCA SBR exam often tests the principles (and numbers) of foreign currency transactions etc. Enjoy!2020-10-1508 min
ACCA Tom Clendon's SBR podcastAll about IFRS13 Fair Value - the definition explained and then some more, by Tom Clendon SBR online lecturerIFRS13 Fair Value Measurement is a key standard for the ACCA SBR exam because so many other standards require or give the option of measuring assets (or liabilities) at fair value.2020-10-1108 min
ACCA Tom Clendon's SBR podcastAll about - IAS36 ImpairmentAll about IAS36 Impairment - understanding the basics and talking through the impact on the cash flow statement and deferred tax, by Tom Clendon SBR online lecturer2020-10-0907 min
ACCA Tom Clendon's SBR podcastAll about the SBR examTom Clendon introduces you to the SBR exam - its structure, what comes up and how topics are examined.2020-10-0810 min
ACCA Tom Clendon's SBR podcastIAS12 Income Taxes - the way, the how and the basic principles of accounting for deferred tax (Part 1)Tom Clendon, SBR online lecturer explains why and how deferred tax is accounted for. Look out the another episode (Part 2) where we deep dive into how deferred tax is applied to with other standards e.g. IFRS 16 Leases2020-10-0711 min