ACCA Tom Clendon's SBR podcast

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Tom Clendon is an online ACCA SBR lecturer and if you are a student then this is a podcast aimed at you

Tom Clendon SBR online lecturer


    • Apr 2, 2025 LATEST EPISODE
    • monthly NEW EPISODES
    • 11m AVG DURATION
    • 87 EPISODES


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    Latest episodes from ACCA Tom Clendon's SBR podcast

    A chat with Nikki Richmond about overcoming the challenges of studying

    Play Episode Listen Later Apr 2, 2025 10:18


    In this episode Nikki talks about the challenges that students face studying professional accountancy exams and the strategies that can be used to overcome them.

    Intangible Assets (IAS 38)

    Play Episode Listen Later Mar 27, 2025 11:03


    A power ten minutes on this key standard - which has been called an anaolgue standard for a digitial age!

    Pedley Smith's five top exam tips

    Play Episode Listen Later Feb 7, 2025 22:18


    Good 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.

    Substance over form!

    Play Episode Listen Later Jan 16, 2025 8:16


    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.

    How to account for a 40% investment

    Play Episode Listen Later Nov 22, 2024 13:21


    Not 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.

    All about Cash Flow

    Play Episode Listen Later Oct 15, 2024 9:37


    Cash flow - lets talk the basic principles, why investors like them and lets talk numbers. This is a topic you must be comfortable with.

    Revaluation and Depreciation

    Play Episode Listen Later Sep 19, 2024 9:20


    "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

    Accounting for Sub-Leases

    Play Episode Listen Later Aug 10, 2024 8:49


    From 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!

    AFM and Sunil

    Play Episode Listen Later Jul 7, 2024 15:51


    In this episode Sunil talks about the optional exam AFM

    About the option exam AAA

    Play Episode Listen Later Jun 2, 2024 9:09


    In 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.

    SBL - yes Strategic Buisness Leader

    Play Episode Listen Later May 29, 2024 8:57


    The 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.

    Deferred tax and Leases

    Play Episode Listen Later May 13, 2024 8:04


    So what is the deferred tax implications for a lessee entering into a right of use lease? Let me explain. With an example!

    How SBR will be examined from Sept 24

    Play Episode Listen Later Apr 25, 2024 8:51


    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.

    The holistic way IFRS are examined at SBR. IAS37, IAS12, IFRS13, IAS7

    Play Episode Listen Later Apr 16, 2024 9:48


    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!

    How to bounce back from failing an ACCA exam

    Play Episode Listen Later Apr 15, 2024 19:31


    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.

    Football Finance

    Play Episode Listen Later Feb 25, 2024 15:05


    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?

    FAQs on SBR

    Play Episode Listen Later Feb 22, 2024 10:08


    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!

    Goodwill - what I need to know about it to pass SBR

    Play Episode Listen Later Nov 13, 2023 7:48


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

    Tom is interviewed about SBR!

    Play Episode Listen Later Sep 10, 2023 32:36


    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!

    The framework Versus FX & deferred tax

    Play Episode Listen Later Aug 30, 2023 9:37


    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.

    How to revise smart !

    Play Episode Listen Later Jul 28, 2023 9:37


    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.

    Let's pass SBR in Sept 23

    Play Episode Listen Later Jul 16, 2023 7:43


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

    Investor Focus

    Play Episode Listen Later Jun 18, 2023 9:11


    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 examinable documents have no exposure drafts to test. Thus there is an increasing emphasis on "Investor Focus"

    When Tom chatted with Paula Byrne - ATAX

    Play Episode Listen Later May 19, 2023 9:35


    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.

    All about the reclassification of equity to PL - explained !!

    Play Episode Listen Later May 12, 2023 9:24


    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!

    IAS 16 PPE

    Play Episode Listen Later Mar 24, 2023 9:45


    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

    Amortised Cost. Why is the finance cost different from cash paid. IFRS 9 Financial Instruments

    Play Episode Listen Later Feb 8, 2023 7:51


    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 to SBR exams from September 2023 EXPLAINED!

    Play Episode Listen Later Feb 4, 2023 6:36


    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.

    The importance of mock exams

    Play Episode Listen Later Jan 31, 2023 11:22


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

    Which Strategic Professional options to choose?

    Play Episode Listen Later Jan 13, 2023 10:22


    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!

    In centre or remote invigilated exams at home?

    Play Episode Listen Later Jan 10, 2023 10:21


    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.

    Ollie got 89% in SBR - so what are his secrets!

    Play Episode Listen Later Dec 4, 2022 8:45


    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.

    All about goodwill - the theory explained

    Play Episode Listen Later Nov 18, 2022 9:51


    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.

    ATAX! Here I talk with Aileen Edgar who teaches ATAX (UK)

    Play Episode Listen Later Nov 7, 2022 11:55


    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 !

    How IFRS are tested at SBR - an example with IFRS13, IAS12, IAS37, & IAS38 all featuring

    Play Episode Listen Later Nov 2, 2022 10:35


    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 shout out. A good episode for revision and for understanding how SBR differs from FR. Enjoy.

    Results are out - what next?

    Play Episode Listen Later Oct 17, 2022 7:20


    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)

    IAS 37 Provisions with Sarah Ardiles

    Play Episode Listen Later Sep 15, 2022 12:22


    Accounting 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.

    A hot review of the Sept 22 SBR exam

    Play Episode Listen Later Sep 10, 2022 10:35


    It is the day after the SBR exam. Here is my hot review. Compiled having listened to my students! Also published on my YouTube channel.

    All about the UK / Irish variant of SBR (FRS102)

    Play Episode Listen Later Sep 6, 2022 21:33


    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 UK GAAP in respect of deferred tax; leasing and group accounts. The episode is 20 minutes long (my longest podcast). If you are doing the UK or Irish variant then every minute will be precious! If you want a course or support to pass SBR, then please reach out to me. Whats app. +44 7725 350793 (07725 350793)

    IFRS 2 Share based payments (part 2) - not for beginners!

    Play Episode Listen Later Aug 22, 2022 9:00


    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.

    All about the AAA optional exam

    Play Episode Listen Later Aug 18, 2022 10:38


    The 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!

    IAS 12 Deferred Tax (part 2) - not for beginners!

    Play Episode Listen Later Aug 17, 2022 11:04


    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!

    IAS 8 Accounting Policies and Changes in Accounting Estimates

    Play Episode Listen Later Aug 10, 2022 12:27


    After explaining the difference between accounting policies and accounting estimates, I then go on to apply this standard to a number of different practical situations.

    ACCA Results Day - so what's next?

    Play Episode Listen Later Jul 18, 2022 7:20


    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.

    Self insurance - an example of how to apply your technical knowledge

    Play Episode Listen Later Jul 7, 2022 5:06


    To 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!

    How to account for Initial Coin Offerings !

    Play Episode Listen Later May 9, 2022 9:42


    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.

    IAS 10 Events After the Reporting Period

    Play Episode Listen Later Apr 26, 2022 11:48


    This 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!

    IASB Conceptual Framework (part 2) Assets & Liabilities

    Play Episode Listen Later Apr 14, 2022 8:59


    In 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.

    IASB Conceptual Framework (part 1) "useful information"

    Play Episode Listen Later Apr 5, 2022 10:26


    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.

    Is it best to take ACCA exams at an exam centre or remotely?

    Play Episode Listen Later Feb 15, 2022 5:22


    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 whats app 07725 350793 / + 44 7725 350793

    All about IFRS 2 Share Based Payments (equity settled share based payments) - part 1

    Play Episode Listen Later Feb 8, 2022 11:34


    IFRS 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.

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