Pass Your SBR ACCA Exams with Tom Clendon

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 e...

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 a...

Advanced 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.

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 !

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...

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. 

George 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.

Sean Purcell is an ACCA guru for SBL. He teaches SBL online with FME. Here he talks all things SBL.

In 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.

IFRS16 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.

Covid 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.

What 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! 

James 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.

I 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.

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. 

I chat with Cecilia, a Financial Analyst at Legal & General about why she chose ACCA, what inspires her and her study tips!

The ACCA SBR exam often tests the principles (and numbers) of foreign currency transactions etc. Enjoy!

IFRS13 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.

All about IAS36 Impairment - understanding the basics and talking through the impact on the cash flow statement and deferred tax, by Tom Clendon SBR online lecturer

Tom Clendon introduces you to the SBR exam - its structure, what comes up and how topics are examined.

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 Leases