At 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.

Provisions 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!

This 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.

Premiership 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?

Let 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!

It is all about goodwill. Such a regularly examined number. I hope you enjoy this exam episode.

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!

Ten 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.

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.

The changes explained. Whats app me for a link to free sample of material. UK 07725 350793 and Overseas +44 7725 350793

The 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...

It 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.

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!

Yes 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 Clendon

So 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!

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. 

In this episode I am joined by Lucy Moore from ACCA. We talk about the importance of doing mock exams !  

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!

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.  

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.  

Goodwill. 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.

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 !

At 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...

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)