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 abo...
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 doi...
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 thi...
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 in...
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 an...
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 accountanc...
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...
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 examinati...
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 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 t...
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...
Revaluation and Depreciation
19 Sep 2024
Contributed by Lukas
"The basics" do get tested at SBR. This edition covers the principles and examples of depr...
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 edi...
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 ...
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 ...
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 exp...
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 ...
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 stand...
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 ...
Football Finance
25 Feb 2024
Contributed by Lukas
Premiership football clubs face many accounting issues. Are their players recognised as assets? How ...
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 ...
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 ques...
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 ...
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 sh...
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 Over...
Investor Focus
18 Jun 2023
Contributed by Lukas
The SBR exam will have an increasing emphasis on "Investor Focus". In this edition of the ...
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 pas...
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 thi...
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. Subse...
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 liab...
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 ...
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 exam...
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 bes...
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 ex...
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 ab...
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...
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...
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 s...
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 fo...
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 j...
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! Al...
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 intera...
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. ...
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 acc...
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 t...
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 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 Offeri...
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 ...
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...
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...
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 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 n...
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 ti...
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 ...
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 ...
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 a...
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 tran...
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 de...
Accounting for provisions!
30 Aug 2021
Contributed by Lukas
In this episode I discuss accounting for provisions - which is at present regulated by IAS37 Provisi...
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 i...
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...
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 ...
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 star...
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 - be...
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 Combina...
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 quickl...
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...
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...
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 stude...
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 ...
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 ...
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 hi...
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 ea...
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 IA...
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 spe...
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 t...
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...
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 learn...
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. T...
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 inspi...
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. Enj...
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 standard...
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 flo...
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 examine...
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 an...