ACCA Tom Clendon's SBR podcast
Episodes
Climate change 101 (S2 is the standard)
18 Dec 2025
Contributed by Lukas
Let me make sure you understand the very basic terminology around climate change and S2. Lend me your ears for ten minutes
Adam is an "accountability coach"
27 Nov 2025
Contributed by Lukas
In this episode I talk to Adam Yannakakis - a recently qualified ACCA member - who is passionate about helping ACCA students by coaching them to be ac...
The AFM exam with Andrew Mower
22 Sep 2025
Contributed by Lukas
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
09 Jul 2025
Contributed by Lukas
Why and how do we make provision for unrealised profits (PUPs) when preparing group accounts! In this episode this is all explained and more!#singleen...
Intro to IFRS 18 Presentation and Disclosure in Financial Statements
16 Jun 2025
Contributed by Lukas
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
13 Jun 2025
Contributed by Lukas
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...
A chat with Nikki Richmond about overcoming the challenges of studying
02 Apr 2025
Contributed by Lukas
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)
27 Mar 2025
Contributed by Lukas
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
07 Feb 2025
Contributed by Lukas
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 aca...
Substance over form!
16 Jan 2025
Contributed by Lukas
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
22 Nov 2024
Contributed by Lukas
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
15 Oct 2024
Contributed by Lukas
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
19 Sep 2024
Contributed by Lukas
"The basics" do get tested at SBR. This edition covers the principles and examples of depreciation and revaluation of PPE. So yes it is abou...
Accounting for Sub-Leases
10 Aug 2024
Contributed by Lukas
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
02 Jun 2024
Contributed by Lukas
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
29 May 2024
Contributed by Lukas
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
13 May 2024
Contributed by Lukas
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
25 Apr 2024
Contributed by Lukas
At today's ACCA Global Educator Conference the SBR examining team shared feedback about student performance AND set out the changes in the syllabi...
The holistic way IFRS are examined at SBR. IAS37, IAS12, IFRS13, IAS7
16 Apr 2024
Contributed by Lukas
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
15 Apr 2024
Contributed by Lukas
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
25 Feb 2024
Contributed by Lukas
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
22 Feb 2024
Contributed by Lukas
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
13 Nov 2023
Contributed by Lukas
It is all about goodwill. Such a regularly examined number. I hope you enjoy this exam episode.
Tom is interviewed about SBR!
10 Sep 2023
Contributed by Lukas
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
30 Aug 2023
Contributed by Lukas
Ten minutes on the IASB's Conceptual Framework. But not for beginners. It gets pretty heavy. In this episode I am explain some apparent inconsiste...
How to revise smart !
28 Jul 2023
Contributed by Lukas
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 ...
Let's pass SBR in Sept 23
16 Jul 2023
Contributed by Lukas
The changes explained. Whats app me for a link to free sample of material. UK 07725 350793 and Overseas +44 7725 350793
Investor Focus
18 Jun 2023
Contributed by Lukas
The SBR exam will have an increasing emphasis on "Investor Focus". In this edition of the podcast Tom explains what is meant by investor foc...
When Tom chatted with Paula Byrne - ATAX
19 May 2023
Contributed by Lukas
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 !!
12 May 2023
Contributed by Lukas
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
24 Mar 2023
Contributed by Lukas
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
08 Feb 2023
Contributed by Lukas
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! T...
Changes to SBR exams from September 2023 EXPLAINED!
04 Feb 2023
Contributed by Lukas
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 ex...
The importance of mock exams
31 Jan 2023
Contributed by Lukas
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?
13 Jan 2023
Contributed by Lukas
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?
10 Jan 2023
Contributed by Lukas
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!
04 Dec 2022
Contributed by Lukas
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
18 Nov 2022
Contributed by Lukas
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)
07 Nov 2022
Contributed by Lukas
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
02 Nov 2022
Contributed by Lukas
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?
17 Oct 2022
Contributed by Lukas
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 tho...
IAS 37 Provisions with Sarah Ardiles
15 Sep 2022
Contributed by Lukas
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 S...
A hot review of the Sept 22 SBR exam
10 Sep 2022
Contributed by Lukas
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.
IFRS 2 Share based payments (part 2) - not for beginners!
22 Aug 2022
Contributed by Lukas
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 stat...
All about the AAA optional exam
18 Aug 2022
Contributed by Lukas
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 a...
IAS 12 Deferred Tax (part 2) - not for beginners!
17 Aug 2022
Contributed by Lukas
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)....
IAS 8 Accounting Policies and Changes in Accounting Estimates
10 Aug 2022
Contributed by Lukas
After explaining the difference between accounting policies and accounting estimates, I then go on to apply this standard to a number of different pra...
Self insurance - an example of how to apply your technical knowledge
07 Jul 2022
Contributed by Lukas
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 episod...
How to account for Initial Coin Offerings !
09 May 2022
Contributed by Lukas
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 c...
IAS 10 Events After the Reporting Period
26 Apr 2022
Contributed by Lukas
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 t...
IASB Conceptual Framework (part 2) Assets & Liabilities
14 Apr 2022
Contributed by Lukas
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 ...
IASB Conceptual Framework (part 1) "useful information"
05 Apr 2022
Contributed by Lukas
In this episode I explain the nature of the IASB's Conceptual Framework for Financial Reporting. The importance of useful information is discussed - a...
Is it best to take ACCA exams at an exam centre or remotely?
15 Feb 2022
Contributed by Lukas
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 ...
All about IFRS 2 Share Based Payments (equity settled share based payments) - part 1
08 Feb 2022
Contributed by Lukas
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 ...
An SBR prize winner speaks and shares her secrets....
29 Jan 2022
Contributed by Lukas
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 wi...
UK 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!
27 Dec 2021
Contributed by Lukas
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 rig...
Integrated Reporting and SBR
06 Dec 2021
Contributed by Lukas
In this episode Tom Clendon talks about integrated reporting <IR> as this is a topic that has been, and will be, examined at SBR. Having explain...
IAS 40 Investment Properties
19 Nov 2021
Contributed by Lukas
In this episode I explain the definition of an investment property and how it is accounted for. We also consider several issues including what happens...
IAS 21 Foreign Currency - and group accounts!
14 Oct 2021
Contributed by Lukas
At SBR we get involved in explaining how the financial statements of an overseas subsidiary are translated in the presentational currency of the group...
Part 2 Sustainability and climate change reporting with Ben Wilson
27 Sep 2021
Contributed by Lukas
In 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...
Accounting for provisions!
30 Aug 2021
Contributed by Lukas
In this episode I discuss accounting for provisions - which is at present regulated by IAS37 Provisions, Contingent Liabilities and Contingent Assets....
Part 1 Sustainability and climate change reporting
21 Aug 2021
Contributed by Lukas
Sustainability reporting is a current issue that will be examined in SBR in forthcoming exams. Its important to be able to understand why accountants ...
Financial Assets and how to account for them! (another episode on IFRS9 Financial Instruments)
09 Jul 2021
Contributed by Lukas
IFRS9 Financial Instruments is a massive standard. What I am doing in this episode is explaining how financial assets (investments in shares and deben...
Current issues - crypto currencies! No IFRS - so how to account for them?
06 Jun 2021
Contributed by Lukas
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...
All about pensions (IAS19 Employee Benefits)
16 May 2021
Contributed by Lukas
This is a long episode! Listen as I explain the basic principles to accounting for pensions. It starts with understanding the difference between defin...
How to account for financial guarantees!
11 May 2021
Contributed by Lukas
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...
Current issues - Goodwill and IFRS3 Business Combinations
22 Apr 2021
Contributed by Lukas
In this episode I critique the accounting treatment of goodwill as set out in IFRS3 Business Combinations. I set out four criticisms of the standard i...
Lets talk debits and credits!
06 Apr 2021
Contributed by Lukas
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...
All about the difference between a subsidiary and an associate!
21 Mar 2021
Contributed by Lukas
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 ...
Tom talks APM with Geoff Cordwell
08 Mar 2021
Contributed by Lukas
Advanced Performance Management is one of the optional exams at the Strategic Professional stage. It is also Geoff's passion. In this episode he share...
All about Ethics (Q2 of the SBR exam)
25 Feb 2021
Contributed by Lukas
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 professio...
All about accounting for derivatives (IFRS9 Financial Instruments)
18 Feb 2021
Contributed by Lukas
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 contrac...
It is all about Alternative Performance Measures (APMs)
30 Jan 2021
Contributed by Lukas
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...
Remote exams - George's experience
21 Jan 2021
Contributed by Lukas
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 fo...
In conversation with Sean Purcell about SBL
22 Dec 2020
Contributed by Lukas
Sean Purcell is an ACCA guru for SBL. He teaches SBL online with FME. Here he talks all things SBL.
Tips on exam technique - how to answer SBR questions the smart way
03 Dec 2020
Contributed by Lukas
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 ...
All about IFRS16 Leases
27 Nov 2020
Contributed by Lukas
IFRS16 introduced a new approach for lessees to account for lease contracts. Firmly routed in the IASB's conceptual framework this standard takes the ...
Covid 19 - 15 minutes on the accounting implications
20 Nov 2020
Contributed by Lukas
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 ...
All about IAS 16 PPE - depreciation and revaluations
03 Nov 2020
Contributed by Lukas
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....
In conversation with James Wright - ACCA member, lecturer and youtuber
30 Oct 2020
Contributed by Lukas
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 bei...
In conversation with Maz Islam - How to succeed at SBR
28 Oct 2020
Contributed by Lukas
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 e...
All about OCI and OCE - what is the difference?
27 Oct 2020
Contributed by Lukas
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 ...
In conversation with Cecilia Tandi, current ACCA student and future member
23 Oct 2020
Contributed by Lukas
I chat with Cecilia, a Financial Analyst at Legal & General about why she chose ACCA, what inspires her and her study tips!
All about IAS21 Foreign Currency - the individual company stage
15 Oct 2020
Contributed by Lukas
The ACCA SBR exam often tests the principles (and numbers) of foreign currency transactions etc. Enjoy!
All about IFRS13 Fair Value - the definition explained and then some more, by Tom Clendon SBR online lecturer
11 Oct 2020
Contributed by Lukas
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 (...
All about - IAS36 Impairment
09 Oct 2020
Contributed by Lukas
All about IAS36 Impairment - understanding the basics and talking through the impact on the cash flow statement and deferred tax, by Tom Clendon SBR o...
All about the SBR exam
08 Oct 2020
Contributed by Lukas
Tom Clendon introduces you to the SBR exam - its structure, what comes up and how topics are examined.
IAS12 Income Taxes - the way, the how and the basic principles of accounting for deferred tax (Part 1)
07 Oct 2020
Contributed by Lukas
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...