ACCA Tom Clendon's SBR podcast
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ACCA Tom Clendon's SBR podcast
Tom Clendon is an online ACCA SBR lecturer and if you are a student then this is a podcast aimed at you. This is an award winning podcast. In 2023 it was recognised with a PQ award from PQ magazine.
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90 episodi
The AFM exam with Andrew Mower
Whilst SBR is core you will also have to choose optional exams. And maybe you should think about doing AFM. In the episode I am joined by Andrew Mower...

Provision for unrealised profits
Why and how do we make provision for unrealised profits (PUPs) when preparing group accounts!
In this episode this is all explained and more!

Intro to IFRS 18 Presentation and Disclosure in Financial Statements
IFRS 18 is a new standard that is now examinable at SBR. This edition of the podcast gives you an introduction and sets the scene!

PPE and IP and other issues
Lets make sure you understand the basics. Here I talk about IAS 16 Property Plant & Equipment and IAS 40 Investment Property - with an emphasis on exp...

A chat with Nikki Richmond about overcoming the challenges of studying
In this episode Nikki talks about the challenges that students face studying professional accountancy exams and the strategies that can be used to ove...

Intangible Assets (IAS 38)
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
Good students can fail exams! So I explored with my friend Stuart Pedly Smith his top five examination technique tips.
Stuart is a very respect...

Substance 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 stan...

How to account for a 40% investment
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...

All about Cash Flow
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
"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 P...

Accounting for Sub-Leases
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...


About the option exam AAA
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
The other core exam at the strategic professional level is Strategic Business Leader (SBL). In this episode I chat with Marty Windle - the SBLguru - w...

Deferred tax and Leases
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
At today's ACCA Global Educator Conference the SBR examining team shared feedback about student performance AND set out the changes in the syllabi tha...

The holistic way IFRS are examined at SBR. IAS37, IAS12, IFRS13, IAS7
Provisions and cash flow and deferred tax and fair value adjustments - lets consider how these standards interact as IFRS are tested in mini case stud...

How to bounce back from failing an ACCA exam
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 w...

Football Finance
Premiership football clubs face many accounting issues. Are their players recognised as assets? How to account for naming rights to their staduim? Wha...

FAQs on SBR
Let me answer the seven most frequently asked questions about the SBR exam... including how to earn professional marks (Q2) how to account for derivat...

Goodwill - what I need to know about it to pass SBR
It is all about goodwill. Such a regularly examined number. I hope you enjoy this exam episode.

Tom 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...

The framework Versus FX & deferred tax
Ten minutes on the IASB's Conceptual Framework. But not for beginners. It gets pretty heavy. In this episode I am explain some apparent inconsistencie...

How 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.

Let's pass SBR in Sept 23
The changes explained. Whats app me for a link to free sample of material.
UK 07725 350793 and Overseas +44 7725 350793

Investor Focus
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 wha...

When Tom chatted with Paula Byrne - ATAX
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 !!
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,...

IAS 16 PPE
Yes IAS 16 PPE does come up at SBR! So check out this ten minute episode! Initial recognition. Subsequent expenditure. Depreciation. Recycling. All ge...

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

Changes 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 e...

The importance of mock exams
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?
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 be...

In 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 t...

Ollie 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 an...

All about goodwill - the theory explained
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 episo...

ATAX! 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 a...

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

Results 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 a...